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By Josh Presley
Just in time for back-to-school shopping, Mississippi’s state tax holiday will begin next week.
The holiday officially begins at 12:01 a.m. Friday, July 27 and ends at 12 a.m. Saturday, July 28.
According to the Mississippi Holiday passed in2009, during this day sales tax is not due on the sale of articles of clothing or footwear if the sales price of a single item is less than $100.
The sales tax holiday does not apply to items other than clothing or footwear.
Footwear does not include skis, roller skates, swim fins, or similar items. Accessories such as jewelry, handbags, luggage, umbrellas, wallets, watches, backpacks, and briefcases also do not qualify and will remain taxed. Rentals also will remain taxed.
The sales tax holiday only applies to individual items priced at less than $100. If the total purchased is more than $100, it will still remain untaxed as long as no individual item purchased costs more than $100.
In a press release, State Director of the National Federation of Independent Business Ron Aldridge said that the sales tax holiday is meant to help small businesses.
“It gets people fired up and in the mood to shop, and that’s exactly what our economy needs right now,” Aldridge said. “The more we can increase consumer spending at our small businesses, the more jobs we save, and the faster our economy will recover.”
A full list of eligible and non-eligible items can be found at http://www.dor.ms.gov/docs/SalesTaxHoliday2012.pdf.