Mississippi’s 2025 Second Amendment Sales Tax Holiday: What you need to know
When It Happens
Mississippi’s Second Amendment Sales Tax Holiday (also known as the MSAW holiday) runs Aug. 29-31. During this temporary period, qualifying purchases of firearms, ammunition, and specified hunting supplies are exempt from sales tax.
What’s Tax-Exempt
Eligible items include:
- Firearms — pistols, revolvers, rifles, shotguns, and crossbows.
- Ammunition — bullets, shotgun shells, ammunition cartridges, and reloading supplies.
- Hunting supplies, when used for hunting:
- Archery equipment: bows, bow parts, bow strings and string accessories, bow sights, bow fishing accessories.
- Firearm accessories: holsters, hearing protection, slings designed for hunting, cases (hard and soft), and firearm/archery accessories.DOR
Bundles & Itemization
If a taxable item is bundled with a tax-exempt one, the non-eligible item must be itemized and taxed separately. Otherwise, the whole bundle becomes taxable.DOR
Shipping & Delivery Rules
- Tax savings apply even if the item is delivered after the holiday—provided the item is paid for and accepted by the seller for immediate shipment during the holiday.
- If the buyer requests a delayed shipment, the exemption is void.DOR
Layaway, Returns, and Exchanges
- Layaway purchases are not eligible for the tax holiday.DOR
- Returned items that are credited after the holiday and used towards a different item do not remain tax-exempt. For instance, if you return a firearm bought tax-free and then purchase a bow post-holiday, you owe sales tax on the bow.DOR
- Direct exchanges of an item for the same style but a different size or color do not trigger tax, even if they happen after the holiday.DOR
What’s Not Tax-Exempt
Many items commonly associated with hunting or firearms remain taxable, including but not limited to:
- Apparel (e.g., camo clothing, gloves, jackets)
- General hunting gear (battery-powered or manual tools, ATV-related items)
- Knives, binoculars, game food processing equipment, decoys, tree stands, binoculars, and accessories like scopes, gun racks, safes, thermal gear, etc.
- Toys, boots, cameras, rain gear, backpacks, and general sporting equipment.DOR
Quick Reference Table
| Category | Tax-Exempt | Taxable |
|---|---|---|
| Firearms | Yes | — |
| Ammunition & Reloading Supplies | Yes | — |
| Accessories used for hunting | Yes | — |
| Apparel, general hunting gear, tools | — | Yes |
| Layaway & returned purchased items | — | Yes (on new items) |
Final Thoughts
Mississippi’s 2025 Second Amendment Sales Tax Holiday provides a three-day window—Aug. 29 to 31—to purchase a variety of firearms, ammunition, and certain hunting gear tax-free, if the rules on item use, shipment, and return are followed closely. Whether buying in-store or online (with immediate shipment), just make sure your items qualify and that you’re not engaging in a taxable exchange post-holiday.
Have more questions about specifics—like particular firearms or hunting accessories? Feel free to ask, or reach out directly to Mississippi Department of Revenue at (601) 923-7015 for detailed guidance.
