Mississippi has enacted legislation that makes changes to the state’s annual back-to-school sales tax holiday that takes place in late July. The legislation adds retail sales of school supplies priced under $100 to the sales tax holiday. The sales tax holiday now applies to sales of:
“School supplies” means items that are commonly used by a student in a course of study. It includes backpacks, binders, calculators, notebooks, crayons and many more items.
The legislation also creates exemptions for sales of personal property or services to the following non-profit organizations:
The legislation takes effect July 1, 2019. (S.B. 2955, Laws 2019)