MS SB2276

Exempts retail sales of firearms, ammunition, and hunting supplies from sales taxation during a weekend period beginning at 12:01 a.m. on the Friday prior to the first Monday in September and ending at 12:00 midnight the following Sunday.

Defines "hunting supplies" as tangible personal property for hunting use including bows, ATVs, boats for hunting, apparel, binoculars, cases, accessories, range finders, knives, decoys, tree stands, blinds, hearing protection, holsters, belts, slings, and miscellaneous hunting gear.

Defines "firearms" as shotguns, rifles, and handguns.

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

Takes effect July 1, 2012.