MS SB3007

Amends Section 27-65-111, Mississippi Code of 1972, to add school supplies to the existing sales tax exemption for clothing and footwear during a specific weekend period.

Exempts retail sales of school supplies from sales tax during the period 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 41 specific items commonly used by students, including backpacks, binders, calculators, pencils, pens, notebooks, folders, paper products, textbooks, and writing implements.

School supplies must have a sales price of less than $100.00 to qualify for the exemption, matching the existing price limit for exempt clothing and footwear.

Effective date is July 1, 2018.