MS SB2137

Amends Mississippi Code Section 27-65-111 to exempt school supplies from sales tax during a tax-free weekend beginning at 12:01 a.m. on the last Friday in July and ending at 12:00 midnight the following Saturday.

Defines "school supplies" as an all-inclusive list of 41 items commonly used by students in coursework, including backpacks, binders, calculators, markers, notebooks, pencils, pens, rulers, scissors, textbooks, and writing tablets.

Excludes accessories such as jewelry, handbags, luggage, and watches from the school supplies exemption, even if worn on the body.

Allows municipalities to suspend the exemption within their corporate limits by adopting a resolution and providing notice to the Department of Revenue at least 90 days before the suspension takes effect.

Takes effect July 1, 2017.