MS HB242

Exempts retail sales of firearms (handguns, rifles, shotguns), ammunition, and hunting supplies from Mississippi sales tax during the annual Second Amendment Weekend holiday.

Second Amendment Weekend holiday runs from 12:01 a.m. on the first Friday in September through 12:00 midnight on the following Sunday.

Hunting supplies include archery equipment, accessories, animal feed, apparel, shoes, bags, binoculars, tools, cases, range finders, knives, decoys, tree stands, blinds, chairs, optics, hearing protection, holsters, belts, slings, boats, and all-terrain vehicles, but exclude live animals.

Amends Section 27-65-111 of the Mississippi Code of 1972 to add this exemption to the state's sales tax provisions.

Effective July 1, 2010.