Mississippi Sales Tax Holiday 2018 will be live in two days!

See what’s tax free Friday July 27th and Saturday July 28th, during the huge Back to School Mississippi Sales Tax Holiday 2018.

What’s Tax Free on Mississippi Tax Free Weekend?

Mississippi’s two day long tax free back-to-school event goes on once a year. MS shopper can look forward to awesome savings on clothing and shoes during the Mississippi Sales Tax Holiday 2018 event.

What item’s are tax-free in Mississippi this weekend?

The exemption applies to many articles of clothing and footwear costing less than $100 per item (or pair), including but not limited to:

Baby clothes – Less than $100 per item.
Gym suits and school uniforms – Less than $100 per item.
Hosiery – Less than $100 per item.
Nightgowns and nightshirts – Less than $100 per item.
Veils – Less than $100 per item.
Work clothes and uniforms – Less than $100 per item.

What’s not tax-free during the MS Sales Tax Holiday?

Single items more than $100.
Baseball cleats
Graduation caps and gowns
Hair accessories
Sports helmets and pads
Wallets, watches and watch bands

For full details on the Mississippi Sales Tax Holiday, visit the main page here. Official Source: Mississippi Department of Revenue.

What else is going on that weekend? The Tennessee Sales Tax Holiday event is going on this weekend also, for details, visit Tennessee Tax Free Weekend 2018

General Information
Miss. Code Ann. Section 27-65-111(bb) provides a
sales tax holiday in the State of Mississippi. A sales tax
holiday is a temporary period when sales taxes are not
collected or paid on purchases of specific products
and/or services.
According to the Mississippi Sales Tax Holiday passed
in the 2009 Legislative Session, Sales Tax is not due on
the sale of articles of clothing or footwear if the sales
price of a single the item is less than One Hundred
Dollars ($100.00).
The 2018 Sales Tax Holiday takes place between
12:01 A.M. Friday, July 27, 2018 and
12:00 Midnight Saturday, July 28, 2018.
Definitions
“Clothing” is any article of apparel designed to be
worn on the human body including pants, shirts and
blouses, dresses, coats, jackets, belts, hats,
undergarments, and multiple piece garments sold as a
set.
“Footwear” is any article of apparel for human feet
except for skis, swim fins, roller blades, skates, and any
similar items.
“Accessories” as jewelry, handbags, luggage,
umbrellas, wallets, watches, backpacks, briefcases, and
similar items do not qualify for the Sales Tax Holiday.
Eligible and Non-Eligible Items.
The Sales Tax Holiday will apply statewide to all
consumer purchases of clothing and footwear with sales
prices of less than $100.00 per article during the Sales
Tax holiday. The tax holiday does not apply to sales of
any other items not defined as clothing or footwear. A
list of eligible items is provided in this guide.
Guidelines
$100 Threshold. The Sales Tax Holiday applies to
each eligible item selling for less than $100.00,
regardless of how many items are sold at the same time.
$100 Threshold continued.
Items priced at $100.00 or more are subject to Sales Tax at
the regular retail rate of 7%.
For example, a customer purchases two (2) shirts at $50.00
each, a pair of slacks at $75.00, and a pair of shoes at
$110.00. No Sales Tax is due on the sale of the two shirts
and the pair of slacks at a cost of $175.00, even though the
combined cost exceeds the one hundred dollar ($100)
threshold. However, Sales Tax is due on the entire $110.00
for the shoes since they exceed the one hundred dollar
($100) threshold.
Rentals of Items.
Rentals of clothing and footwear do not qualify for the
Sales Tax Holiday and are subject to 7% Sales Tax.
Items Sold as a Unit.
Articles that are normally sold together, such as a pair of
shoes or a uniform, must continue to be sold as a set or a
single unit. Components of the unit cannot be priced
separately and sold as individual items in order to qualify
for the holiday.
However, if components of a unit are normally priced as
separate items, then they may continue to be sold as
separate items and qualify if the price of the article is less
than $100.00.
Parings of Eligible and Non-Eligible Items.
When eligible items are normally sold with non-eligible
items as a set or a single unit, the full price is subject to
Sales Tax if the value of the non-eligible (taxable) item
exceeds the eligible ones.
Buy One, Get One Free or For a Reduced Price.
The total price of items advertised as “buy one, get one
free” or “at a reduced price” cannot be averaged to qualify
both items for the holiday. The amount of Sales Tax due
depends on the actual price paid for each item sold.
OFFICIAL GUIDE TO THE
SALES TAX HOLIDAY

Buy One, Get One Free or For a Reduced Price.
For example, if a retailer advertises a pair of pants as
“buy one, get one half off” with the first pair of pants
priced at $120.00 and the second pair half off, then
Sales Tax is due on the first pair priced at $120.00,
though the second pair ($60.00) would not be subject to
Sales Tax. Because the store advertised the sale as “buy
one, get one half off”, the store cannot sell each pair of
pants for $90.00 in order for the items to qualify for the
holiday.
However, the retailer may advertise and sell each pair
of pants at 50% off, selling each pair of $120.00 pants
for $60.00, thus making each pair sold eligible for the
holiday.
Discounts, Coupons, and Rebates.
Retailers may offer store discounts and store coupons to
reduce the price of an eligible item to or less than
$100.00 in order to qualify for the holiday.
However, manufacturer’s coupons do not reduce the
sales price of an item; as a result, a manufacturer’s
coupon cannot be used to reduce the selling price of an
item to less than $100.00 in order to qualify for the
holiday. Likewise, a manufacturer’s rebate does not
reduce the sales price of an item until after the sale has
occurred, thus having no affect on the sales price of the
item and cannot be used to qualify a non-eligible item.
Layaway Sales.
Layaway sales of eligible items do not qualify for the
holiday.
Mail, Telephone, and Internet Sales.
Sales of eligible items that were placed or ordered by
mail, telephone, or the internet are not subject to Sales
Tax if the purchaser orders and pays for the items
during the Sales Tax Holiday and the items are less than
the $100.00 threshold.
Shipping and Handling Charges.
Shipping and handling charges are not to be included as
part of the sales price of eligible items in determining
whether items meet the $100.00 threshold.
Rain Checks.
Eligible items purchased during the Sales Tax Holiday
using a rain check qualify for the holiday only if the rain
check is redeemed during the Sales Tax Holiday. If it is
redeemed after the holiday, the purchase is subject to Sales
Tax.
Refunds and Exchanges.
If an eligible item was purchased during the Sales Tax
Holiday and returned after the holiday for credit on the
purchase of a different item, Sales Tax is applied to the sale
of the newly purchased item. For example, a customer
purchases a $35.00 shirt during the Sales Tax Holiday.
After the holiday, the customer returns the shirt, receives a
credit for the shirt, and then buys a $35.00 jacket. Sales Tax
is due on the $35.00 price of the jacket since the jacket was
not purchased during the holiday.
If an eligible item was purchased during the Sales Tax
Holiday and later exchanged for the same item but it’s a
different size, different color, etc., then Sales Tax is not to
be charged even if the exchange is made after the holiday.
For example, a customer purchases a $53.00 shirt during
the Sales Tax Holiday and returns the shirt in exchange for
another size of same style of shirt after the holiday; Sales
Tax is not due on the exchanged shirt.
If eligible items were purchased before the Sales Tax
Holiday but during the holiday the item was returned and a
credit was received on the purchase of a different eligible
item, then no Sales Tax is due on the sale of the new item if
the new item is eligible for the holiday.
OFFICIAL GUIDE TO THE
SALES TAX HOLIDAY

Exempt (E) – Non-Exempt (N)

Accessories (generally) (N)
• Barrettes (N)
• Belt buckles (sold separate) (N)
• Bobby pins (N)
• Briefcases (N)
• Elastic ponytail holders (N)
• Hair bows and Hair clips (N)
• Handkerchiefs (N)
• Headbands (N)
• Jewelry (N)
• Purses and Handbags (N)
• Watches or Watch bands (N)
Adult diapers (N)
Alterations (N)
Aprons (household) (N)
Aprons (welders) (N)
Athletic socks (E)
B
Baby bibs (N)
Baby clothes (E)
Baby diapers (cloth / disposable) (N)
Backpacks (N)
Baseball caps (E)
Baseball cleats (N)
Baseball gloves (N)
Baseball jerseys (E)
Baseball pants (N)
Bathing caps (N)
Belt buckles (N)
Belts with attached buckles (E)
Belts for weight lifting (N)
Blouses (E)
Boots (general purpose) (E)
• Climbing (cleated or spiked) (N)
• Cowboy (E)
• Fishing (waders) (N)
• Hiking (E)
• Overshoes and galoshes (N)
• Rubber work boots (N)
• Ski and Waders (N)
Bow ties (E)
Bowling shirts (E)
Bras (E)
Buttons and Zippers (N)
C
Camp clothes (E)
Caps (baseball, fishing, golf) (E)
Chef uniforms (E)
Children’s novelty costumes (E)
Chest protectors (N)
Clerical vestments (E)
Cloth, lace, knitting yarns, etc. (N)
Coats and wraps (E)
Corsages and boutonnieres (N)
Costume (Outfits or Apparel) (E)
Coveralls (E)
D – E
Diapers (cloth and disposable) (N)
Dress Gloves (unless rented) (E)
Dresses (E)
Elbow pads (N)
Employee uniforms (E)
F
Fabrics, thread, buttons, lace, etc. (N)
Fins (swim) (N)
Fishing boots (waders) (N)
Fishing caps (E)
Fishing vests (non-flotation) (E)
Football jerseys (E)
Football pads (N)
Football pants (N)
G
Gloves (generally) (N)
• Bicycle (N)
• Dress (E)
• Garden (N)
• Rubber (N)
• Sports (football, golf, etc.) (N)
• Surgical (N)
• Work (N)
Goggles (N)
Golf caps (E)
Golf equip. (gloves, shoes, etc) (N)
Golf dresses (E)
Golf jackets and windbreakers (E)
Golf shirts (E)
Golf skirts (E)
Graduation caps and gowns (N)
Gym suits and uniforms (E)
H
Hair nets, bows, clips, & barrettes (N)
Handbags and purses (N)
Handkerchiefs (N)
Hard hats (N)
Hats (E)
Headbands (N)
Helmets (bike, motorcycle, etc.) (N)
Hockey gloves (N)
Hooded shirts/sweatshirts (E)
Hosiery, and support hosiery (E)
Hunting vests (E)
I – L
Ice skates (N)
Insoles (N)
Jackets (E)
Jeans (E)
Jewelry (N)
Jogging apparel (E)
Knitted caps or hats (E)
Luggage (N)
Leg warmers (E)
Leotards and tights (E)
Life jackets and vests (N)
N – P
Neckwear and ties (E)
Nightgowns and nightshirts (E)
Overshoes and rubber shoes (N)
Pads (Sports or Support) (N)
Painter pants (E)
Pajamas (E)
Pants (E)
Panty hose (E)
Personal flotation devices (N)
Pocket squares (N)
Protective equip. (gloves, masks,
pads, etc.) (N)
R
Raincoats and ponchos (E)
Rain hats (E)
Religious clothing (E)
Ribbons (N)
Robes (E)
Roller blades or skates (N)
S
Safety clothing (N)
Safety glasses (N)
Safety shoes (E)
Scarves (E)
Scout uniforms (E)
Sewing patterns (N)
Shawls and wraps (E)
Shin guards and padding (N)
Shirts & Hooded shirts (E)
Shoe inserts (N)
Shoelaces (N)
Shoes (generally) (E)
• Boat (E)
• Cross trainers (E)
• Dress (E)
• Fishing boots (waders) (N)
• Flip-flops (rubber thongs) (E)
• Jazz and dance (N)
• Jellies (E)
• Overshoes (N)
• Running (without cleats) (E)
• Sandals (E)
• Slippers (E)
• Sneakers and tennis (E)
• Tap dance (N)
• Tennis (E)
• Walking (E)
• Sport Design (i.e. any spiked
or cleated / specifically designed
for a sport such as golf, football,
soccer, etc.) (N)
Shoulder pads (N)
Shorts (E)
Skates (ice and roller) (N)
Ski vests (water) (N)
Skirts (E)
S
Sleepwear/nightgowns/pajamas (E)
Slippers (E)
Slips (E)
Soccer socks (E)
Socks (E)
Sports helmets (N)
Sports pads (football, soccer,
elbow, knee, shoulder, etc.) (N)
Suits, slacks, and jackets (E)
Sunglasses (N)
Support hosiery (E)
Suspenders (E)
Sweatbands (arm, wrist, head) (N)
Sweatshirts and Sweat suits (E)
Sweaters (E)
Swimming masks and goggles (N)
Swimsuits (E)
T
Tennis dresses, shorts, shoes (E)
Tennis skirts (E)
Ties (neckties – all) (E)
Tights (E)
Trousers (E)
U – V
Umbrellas (N)
Underclothes (pants and shirts) (E)
Veils (E)
Vests (generally) (E)
• Bulletproof (N)
• Fishing (non-flotation) (E)
• Flotation (N)
• Hunting (E)
• Sports Related (N)
W
Wallets (N)
Watch bands (N)
Watches (N)
Water ski vests (N)
Weight lifting belts (N)
Wet and dry suits (N)
Work clothes (E)
Work uniforms (E)
Workout clothes (E)
Wrist bands (N)
Key for Items:
(E) = Eligible & Non-Taxable
(N) = Non-Eligible & Taxable