MS HB362

Moves the sales tax exemption for retail sales of firearms, ammunition, and hunting supplies from the first weekend in September to the last weekend in August.

The exemption applies to sales during the "Mississippi Second Amendment Weekend" holiday, beginning at 12:01 a.m. on the last Friday in August and ending at 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 excluding animals used for hunting.

Exemption applies when title or possession transfers from seller to purchaser, or when a purchaser orders and pays for an eligible item and the seller accepts it for immediate shipment during the designated period.

Effective July 1, 2016.