MS SB2425

Exempts retail sales of firearms, ammunition, and hunting supplies from sales tax during the annual Mississippi Second Amendment Weekend, occurring from 12:01 a.m. on the first Friday in September through 12:00 midnight 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 of eligible items transfers from seller to purchaser, or when a purchaser orders and pays for an eligible item and the seller accepts it for immediate shipment (even if delivery occurs after the exemption period ends, provided the purchaser did not cause the delay).

Amends Section 27-65-111, Mississippi Code of 1972, by adding the exemption as paragraph (ff).

Takes effect July 1, 2014.