MS SB2413

Expands Mississippi's existing sales tax holiday (last Friday in July through the following Saturday) to include school supplies priced under $100, in addition to clothing and footwear already exempt

Defines 40 specific eligible school supply items including binders, calculators, notebooks, pens, pencils, crayons, rulers, scissors, textbooks, backpacks (as book bags), and art supplies like paints and brushes

Excludes accessories such as jewelry, handbags, luggage, wallets, watches, briefcases, and umbrellas from the tax exemption

Allows municipalities to opt out of the sales tax holiday by passing a resolution and notifying the Department of Revenue at least 90 days before the holiday

Effective date of July 1, 2013