Second Amendment Sales Tax Holiday weekend
Aug 30, 2024 – Mississippi’s’ Second Amendment Sales Tax holiday is underway this weekend through Sunday. During the holiday, sales tax will not be collected on purchases of firearms, ammunition, and some hunting supplies.
According to the Mississippi Department of Revenue, “hunting supplies” are the following items when used for hunting: archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings. The sale of general hunting supplies is not exempt. Hunting supplies do not include animals used for hunting.
Layaway sales are not included, mail-order, phone or internet sales are included if they are bought during the holiday period and the items are accepted for immediate shipment. Eligibility will be lost if the purchaser requests or causes delayed shipment of the item.
The Mississippi Legislature passed the law establishing the Second Amendment Sales Tax Holiday in 2014. The bill, known as House Bill 1404, was introduced by Rep. Jeff Smith and was part of a wave of pro-gun legislation that gained momentum in various states across the U.S. at that time.
The primary aim was to support and encourage gun ownership in the state, aligning with the cultural and political values of many Mississippians who view gun ownership as a fundamental right. The holiday also serves as an economic stimulus for local businesses, particularly those in the firearms and outdoor sporting goods industries.
The holiday typically takes place over a weekend in late August, coinciding with the start of hunting season preparations. This timing encourages residents to purchase hunting equipment along with firearms and ammunition.
The holiday has been beneficial for retailers, as it often leads to a significant spike in sales during the designated weekend. For consumers, it offers an opportunity to save on high-cost items, which can be especially appealing for those purchasing multiple items or expensive firearms.
More information about Mississippi’s Second Amendment Sales Tax Holiday is found on the Department of Revenue website.
