Mississippi sales tax holiday 2015
- Sales Tax News
- May 14, 2015 | Gail Cole
Mark your calendars: the 2015 Mississippi sales tax holiday for clothing and footwear will begin at 12:01 a.m. Friday, July 31 and conclude at midnight, August 1, 2015. During the two-day tax-free period, qualifying products are exempt from Mississippi state and local sales taxes in most areas of the state.
It should be noted that the cities of Enterprise and Heidelberg have opted to not participate in the tax-free period; retailers of qualifying items in Enterprise and Heidelberg must therefore apply sales tax to all sales made July 31 and August 1.
The sales tax exemption applies to clothing and footwear costing less than $100.00 per item/pair. Eligible items include the following:
- Athletic socks
- Baby clothes
- Bowling shirts
- Golf dresses and hunting vests
- Leotards and tights
- Religious clothing
- Running and walking shoes
- Work clothes and uniforms
Many items of clothing and footwear do not qualify for the exemption. These include, but are not limited to, the following:
- Aprons (household)
- Baby and adult diapers
- Corsages and boutonnieres
- Fishing waders
- Gloves (although dress gloves are exempt)
- Jazz and dance shoes
- Rubber work boots
- Sport shoes
- Vests (although fishing and hunting vests are exempt)
A Mississippi Department of Revenue website, where there is also information regarding how the tax-free period affects layaway sales, rentals, rain checks, refunds and exchanges, and discounts, coupons and rebates.
Sales tax holidays create extra work for local retailers and for remote sellers required to collect tax. But sales tax management can be made simpler - even during tax-free periods - by implementing automated sales tax Software-as-a-Service. Learn more.