MS HB1600

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

Defines "school supplies" through an exhaustive list of 41 eligible items including backpacks, binders, calculators, crayons, notebooks, pens, pencils, rulers, scissors, textbooks, and art supplies such as paints and brushes

Removes backpacks from the list of non-exempt accessories, making them eligible for the tax-free holiday as a school supply

Allows municipalities to suspend the sales tax holiday exemption within their corporate limits by adopting a resolution and notifying the Department of Revenue at least 90 days in advance

Effective date of July 1, 2015