MS HB149

Exempts retail sales of computers, printers, printer supplies, and educational software priced at $1,500 or less per item from sales tax during the last Friday in July through the following Saturday.

Exempts retail sales of school supplies including pens, pencils, paper, binders, notebooks, textbooks, backpacks, and calculators priced at $100 or less per item during the same weekend period.

Allows municipalities to suspend these exemptions within their corporate limits by adopting a resolution and notifying the Department of Revenue at least 90 days in advance, effective January 1, 2014.

Allows county boards of supervisors to suspend these exemptions for retail sales occurring outside municipal corporate limits under the same 90-day notice requirement.