MS HB1404

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

Defines "hunting supplies" as tangible personal property used for hunting, including archery equipment, firearm and archery cases, accessories, hearing protection, holsters, belts, and slings, but excludes animals used for hunting.

Applies the exemption when title or possession transfers from seller to purchaser during the holiday period, or when a purchaser orders and pays for an eligible item with the seller accepting it for immediate shipment (even if delivery occurs after the holiday ends).

Takes effect July 1, 2014, and repeals on June 30, 2015.