Miss. Code Ann. Section 27-65-111(ff) provides a Mississippi Second Amendment Weekend (MSAW) holiday in the State of Mississippi. The holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products.
The 2020 MSAW holiday takes place between
12:01 A.M. Friday, August 28, 2020 and
12:00 Midnight Sunday, August 30, 2020.
According to the MSAW holiday as passed in the 2014 Legislative Session, Sales Tax is not due during the holiday on the sale of firearms, ammunition and certain hunting supplies as defined below.
“Hunting Supplies” are the following items when used for hunting: archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. The sale of general hunting supplies are not exempt. Hunting supplies does not include animals used for hunting.
Eligible and Non-Eligible Items
The MSAW holiday will apply statewide to all consumer purchases of firearms, ammunition and hunting supplies during the MSAW holiday. The tax holiday does not apply to sales of any other items not defined as firearms, ammunition and hunting supplies.
