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Mississippi’s 2nd Amendment Sales Tax Holiday, September 2014

  • Aug 21, 2014 | Gail Cole

 Bullets are exempt during the Mississippi Second Amendment Weekend.

September is the month to celebrate the Second Amendment of the United States Constitution, at least in Mississippi and Louisiana. Both states are having Second Amendment sales tax holidays September 5-7, 2014.

The Second Amendment reads:

“A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed”.

Yet arms are not the only items exempt from sales tax during the Mississippi Second Amendment Weekend (MSAW). Eligible items also include:

  • Ammunition
  • Armguards
  • Bows and bow accessories
  • Gunpowder
  • Holsters
  • Sights
  • Shafts
  • String wax
  • Targets

Layaway sales do not qualify for the exemption from sales tax, even when the layaway items are eligible. However, a buyer may purchase tax-free an eligible item that is not available for delivery until after the holiday, so long as the title is transferred from the seller to the buyer during the holiday and the buyer does not request or cause delayed shipment.

A complete list of exempt and non-exempt items, as well as information about coupons, refunds, and exchanges, is available in the Official Guide to the Second Amendment Sales Tax Holiday, on the Mississippi Department of Revenue website.

Additional Second Amendment holidays

Other states have held or considered holding tax-free periods for guns, ammunition, and a variety of hunting supplies.

  • South Carolina held one between 2008 and 2010 and from time to time talk of reinstating it resurfaces.
  • Earlier this year, lawmakers in Alabama introduced legislation seeking to create a Second Amendment sales tax holiday during the week of July 4th, as a way to celebrate American independence (it has not been made into law).
  • Lawmakers in Oklahoma have considered and rejected a tax-free period for guns.

There are sales tax holidays in close to 20 states in 2014; how does your business account for them? Learn how sales tax automation software can help.

photo credit: Tigresblanco via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.