The 2017 Mississippi Second Amendment Weekend (MSAW) sales tax holiday will take place between 12:01 a.m. Friday, August 25, 2017, and 12:00 midnight, Sunday, August 27, 2017. During this holiday period, sales tax is not due on the sale of firearms, ammunition, and certain hunting supplies. Exempt hunting supplies are limited to archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings. General hunting supplies and animals used for hunting are not exempt.
An Official Guide to the MSAW holiday contains lists of eligible and noneligible items. The guide also covers transfer of title, possession, and delivery; pairings of eligible and noneligible items; discounts, coupons, and rebates; layaway sales; mail, telephone, and Internet sales; and refunds and exchanges. Retailers must maintain adequate records to substantiate tax classifications of sales and purchases.
The Department of Revenue’s official guide is available at http://www.dor.ms.gov/Notices/2017%20Second%20Amendment%20Sales%20Tax%20Holiday.pdf.
Subscribers can view the guide.
Official Guide to 2017 Second Amendment Sales Tax Holiday, Mississippi Department of Revenue, June 2017