MS HB591

Extends the sales tax exemption period for school supplies from the last Friday-Saturday in July to the last Friday-Sunday in July, effective July 1, 2024.

Clothing and footwear under $100 exemption remains unchanged at the last Friday-Saturday period.

School supplies exemption continues to apply only to items under $100 purchased during the extended weekend period.

School supplies are defined as 41 specific categories of items commonly used by students, including backpacks, notebooks, pencils, calculators, textbooks, and art supplies.

Municipal governments retain authority to suspend the exemption within their corporate limits by adoption of a resolution provided to the Department of Revenue at least 90 days prior.