MS HB357

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 (pens, pencils, paper, binders, notebooks, textbooks, backpacks, calculators, etc.) priced at $100 or less per item during the same weekend period in late July.

Allows municipalities to suspend these exemptions within their corporate limits by adopting a resolution and providing notice to the Department of Revenue at least 90 days before the desired suspension date.

Allows county boards of supervisors to suspend these exemptions for sales occurring outside municipal corporate limits using the same resolution and notice process.