MS HB19

Exempts retail sales of clothing priced at $100 or less per item from sales tax on the third Saturday in July and first Saturday in December.

Exempts retail sales of school supplies (pens, pencils, paper, binders, notebooks, textbooks, book bags, lunch boxes, calculators) priced at $100 or less per item during the same two tax-free days.

Exempts retail sales of computers, printers, printer supplies, and educational software priced at $3,500 or less per item during the designated tax-free periods.

Excludes from the exemption jewelry, cosmetics, eyewear, wallets, watches, accessories, skis, skates, and items for use in a trade or business.

Takes effect July 1, 2011.