MS HB396

Exempts retail sales of firearms, ammunition, and hunting supplies from sales taxation during the annual Mississippi Second Amendment Weekend holiday, beginning at 12:01 a.m. on the first Friday in September and ending at 12:00 midnight the following Sunday.

Defines "hunting supplies" to include archery equipment, accessories, animal feed, apparel, shoes, binoculars, firearm and archery cases, range finders, tree stands, blinds, all-terrain vehicles, airboats, and pirogues, but excludes animals used for hunting.

Applies the exemption when title or possession transfers to a purchaser, when items are placed on layaway during the holiday period, when final payment is made on layaway items regardless of when placed, or when orders are placed for immediate shipment during the holiday period.

Takes effect July 1, 2010.