Mississippi’s Second Amendment Sales Tax Holiday will kick off this weekend, according to an announcement from the Department of Revenue.
From Friday at 12:01 a.m. to Sunday at midnight, sales tax will not be applied to purchases of eligible firearms, ammunition, and certain hunting supplies.
Hunting Supplies include 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 does not include animals used for hunting.
The tax-free holiday applies to each eligible item as long as either title or possession of the item or both is transferred from a seller to a purchaser.
The voiding of sales tax will also apply to an eligible item delivered after the holiday period if the purchaser pays for the eligible item between Friday and Sunday and the order is accepted by the seller for immediate shipment. Eligibility will be lost if the purchaser requests or causes delayed shipment of the item.
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 holiday and the items are accepted by the seller for immediate shipment.
If an eligible item was purchased during the tax-free period, but returned after the holiday for credit on the purchase of a different item, sales tax will be applied to the sale of the newly purchased item.