MS SB2007

Creates a sales tax exemption for retail sales of firearms, ammunition, and hunting supplies during the period from 12:01 a.m. on the Friday prior to the first Monday in September through 12:00 midnight the following Sunday.

Defines "hunting supplies" to include hunting bows, ATVs, boats for hunting, hunting apparel, binoculars, cases, archery accessories, range finders, knives, decoys, tree stands, blinds, hearing protection, holsters, belts, slings, and miscellaneous hunting gear.

Defines "firearms" to mean shotguns, rifles, and handguns.

Amends Section 27-65-111 of the Mississippi Code of 1972 to add this exemption as subsection (cc) to the existing sales tax exemptions.

Takes effect July 1, 2011.