A second sales tax holiday takes place in Mississippi this weekend with what is called the Mississippi Second Amendment Weekend, or MSAW. Sales tax will not be charged on eligible items between 12:01 a.m. Friday, Aug. 25 to 12 noon on Sunday, Aug. 27. The law enacting the sales tax holiday was part of the 2014 Mississippi Legislature. Mississippi and Louisiana are the only states to have enacted such sales tax periods.
The Mississippi Department of Revenue released a guide to indicate what is and what is not eligible to not be charged sales tax during the weekend. The MSAW holiday will apply statewide to all consumer purchases of firearms, ammunition and hunting supplies during the MSAW holiday. The tax holiday does not apply to sales of any other items not defined as firearms, ammunition and hunting supplies.
The holiday applies to each eligible item as long as either title or possession of the item or both is transferred from seller to purchaser. The tax holiday also applies to an eligible item delivered after the MSAW time period if the buyer pays for the item during the MSAW time period. The order must be accepted by the seller for immediate shipment. Eligibility will be lost if the buyer requests or causes delayed shipment of the item. The same will be true for sales made by mail, telephone or the internet.
Store discounts and coupons are allowed to reduce the price of an eligible item. Layaway sales of eligible items don’t qualify for the tax holiday.
Here’s what is eligible for the MSAW tax holiday:
- Gunpowder loaded into the muzzle of a firearm
- Shotgun shells
- Arrow resets
- Belts designed for hunting
- Bows and bow accessories
- Bow parts, bow sights, bow string and string accessories
- Bow fishing accessories
- Choke tubes
- Cleaning and refinishing products
- Equipment or parts specifically used for repairing archery or firearm equipment
- Firearm parts
- Hearing protection
- Safety equipment that’s mounted or affixed to a firearm or bow
- Scopes and mounts that are mounted to a firearm or bow
- Shooting bags and pouches
- Shooting rest
- Shooting tripod, bipod or monopod
- Slings designed for hunting
- String wax
- Trap or target throwers
- Hard and soft cases specifically designed for firearms and archery equipment
More information is available on the Mississippi Department of Revenue website.