MS HB646

Exempts retail sales of firearms, ammunition, and hunting supplies from sales tax during an annual "Mississippi Second Amendment Weekend holiday" running from 12:01 a.m. on the first Friday in September through 12:00 midnight the following Sunday.

Defines "firearms" as handguns, rifles, and shotguns under the exemption.

Defines "hunting supplies" to include archery equipment, animal feed, apparel, binoculars, firearms cases, tree stands, boats, all-terrain vehicles, and similar items used for hunting, but excludes animals used for hunting.

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

Takes effect July 1, 2011.