MS SB2044

Amends Mississippi Code Section 27-65-111 to exempt school supplies from sales tax during a tax-free weekend period beginning at 12:01 a.m. on the last Friday in July and ending at 12:00 midnight the following Saturday.

Exemption applies only to individual school supplies priced under $100.00, using an all-inclusive list of 40 specific items including binders, calculators, notebooks, pencils, pens, markers, folders, and textbooks.

Excludes accessories such as jewelry, handbags, luggage, and watches; rental of clothing or footwear; and items like skis, roller blades, and skates.

Allows municipalities to suspend the exemption within their corporate limits by adopting a resolution and notifying the State Tax Commission at least 90 days in advance, effective January 1, 2010.

Takes effect July 1, 2010.