2024 Sales Tax Holiday

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

General Information

Miss. Code Ann. Section 27-65-111(ab) 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 and amended in 2024

Legislative Session, Sales Tax is not due on the sale of

articles of clothing, footwear, or school supplies if the

sales price of a single item is less than One Hundred

Dollars ($100.00).

The 2024 Sales Tax Holiday takes place between

12:01 A.M. Friday, July 12, 2024 and

12:00 Midnight Sunday, July 14, 2024.

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, briefcases, and similar

items do not qualify for the Sales Tax Holiday.

“School Supplies” means items that are commonly used

by a student in a course of study.

Eligible and Non-Eligible Items.

The Sales Tax Holiday will apply statewide to all

consumer purchases of clothing, footwear, and school

supplies 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, footwear, or school supplies. 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.

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 (2)

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.

Pairings 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

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

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, manufacturers’ 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 effect 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

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

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)

Baby bibs (N)

Baby clothes (E)

Baby diapers (cloth / disposable) (N)

Backpacks (E)

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)

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)

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)

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)

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)

Raincoats and ponchos (E)

Rain hats (E)

Religious clothing (E)

Ribbons (N)

Robes (E)

Roller blades or skates (N)

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)

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)

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)

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

LIST OF ELIGIBLE & NON-ELIGIBLE FOR CLOTHING, FOOTWEAR, AND ACCESSORIES

OFFICIAL GUIDE TO THE

SALES TAX HOLIDAY

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

LIST OF ELIGIBLE & NON-E

LIGIBLE

The following is an all-inclusive list:

Backpacks

Binder pockets

Binders

Blackboard chalk

Book bags

Calculators

Cellophane tape

Clays and glazes

Compasses

Composition books

Crayons

D-H

Dictionaries and thesauruses

Dividers

Erasers

Folders: expandable, pocket, plastic and manila

Glue, paste and paste sticks

Highlighters

I-N

Index card boxes

Index cards

Legal pads

Lunch boxes

Markers

Notebooks

Paintbrushes for artwork

Paints: acrylic, tempera and oil

Paper: loose-leaf ruled notebook paper, copy paper,

graph paper, tracing paper, manila paper,

colored paper, poster board and construction

paper

Pencil boxes and other school supply boxes

Pencil sharpeners

Pencils

Pens

Protractors

Reference books

Reference maps and globes

Rulers

Scissors

Sheet music

Sketch and drawing pads

T-Z

Textbooks

Watercolors

Workbooks

Writing tablets

OFFICIAL GUIDE TO THE

SALES TAX HOLIDAY

LIST OF ELIGIBLE SCHOOL SUPPLIES