The Mississippi sales tax holiday runs the second Friday through Sunday of July each year, lifting the 7% state sales tax on clothing, footwear, and school supplies priced under $100 per item. A separate tax-free weekend for firearms and hunting gear falls at the end of August.
2026 Dates
State law fixes the back-to-school holiday on the second Friday in July, running through midnight that Sunday.1FindLaw. Mississippi Code Title 27 Taxation and Finance 27-65-111 For 2026, that means Friday, July 10 at 12:01 a.m. through Sunday, July 12 at midnight. In 2025 the window fell on July 11–13.2Mississippi Department of Revenue. Sales Tax Holiday July 11-13
The Under-$100 Rule
The price cap applies to each individual item, not to your total purchase.2Mississippi Department of Revenue. Sales Tax Holiday July 11-13 You can buy as many qualifying items as you want in one trip. But if a single shirt rings up at $105, the full 7% applies to that shirt. You cannot split it across receipts or average it against a cheaper item to slip under the line.
Coupons and BOGO Deals
A store discount or store-issued coupon that drops an item below $100 does qualify it. A $110 jacket marked down to $89 at the register is tax-free. Manufacturer coupons are different, because the manufacturer reimburses the retailer after the sale. That reimbursement doesn’t lower the selling price for tax purposes, so a $110 item with a $15 manufacturer coupon is still treated as a $110 sale and stays taxable.
“Buy one, get one” promotions are judged item by item at the price actually charged. If the first pair of pants rings up at $120 and the second at $60, the $120 pair is taxed and the $60 pair is exempt.
What Qualifies
Clothing and footwear “designed to be worn on or about the human body” are exempt when priced under $100.3Mississippi Department of Revenue. Sales Tax Exemptions That covers everyday wardrobe items: shirts, pants, dresses, jackets, sweaters, jeans, shorts, underwear, socks, pajamas, and robes. Sneakers, sandals, boots, and dress shoes qualify. So do swimwear, raincoats, work and school uniforms, scout uniforms, graduation caps and gowns, and gym suits. Jerseys meant for general wear qualify; specialized sport gear does not.
School supplies under $100 per item are also tax-free.1FindLaw. Mississippi Code Title 27 Taxation and Finance 27-65-111 Notebooks, paper, pens, pencils, markers, crayons, binders, folders, index cards, protractors, compasses, calculators, dictionaries, and a thesaurus all fit. Backpacks and lunch boxes count as school supplies. Art materials such as sketchbooks, paints, clay, and glazes are included as well.
What Doesn’t Qualify
Several categories stay taxable regardless of price:
- Accessories including jewelry, watches, handbags, wallets, luggage, umbrellas, briefcases, and garment bags. The test is whether the item is carried on the body rather than worn like clothing.3Mississippi Department of Revenue. Sales Tax Exemptions
- Sport-specific footwear and gear such as cleats, skis, swim fins, roller blades, ice skates, shoulder pads, helmets, goggles, and sweatbands.3Mississippi Department of Revenue. Sales Tax Exemptions
- Computers, tablets, and software.
- Rented clothing or footwear.
- Cosmetics and personal care items.
The accessory line trips people up. A backpack qualifies as a school supply, but a briefcase or garment bag is on the excluded-accessory list and stays taxable.
Online, Phone, and Mail Orders
You don’t have to shop in person. Orders placed online, by phone, or by mail qualify as long as the order is placed and paid for during the three-day window and each item meets the price rule. The delivery date doesn’t matter; the purchase date does.
Layaway purchases are treated differently. Tax is determined by when you make the final payment, so if that payment falls outside the holiday, you pay the full tax on the items.
Cities That Opt Out
Mississippi cities can suspend the holiday within their limits by passing a resolution and delivering a certified copy to the Department of Revenue at least 90 days before the holiday.1FindLaw. Mississippi Code Title 27 Taxation and Finance 27-65-111 Most participate. Where a city opts out, the state portion of the tax is still exempt on qualifying items, but the local portion still applies. On a large shopping trip, that local share adds up, so it’s worth confirming your city’s status before you go.
If You’re Charged Tax on a Qualifying Item
Register systems don’t always update in time, especially at larger retailers. If tax is charged on an item that should have been exempt, the retailer is responsible for refunding it. Keep your receipt and take it back to the store. If the store won’t correct it, report the problem to the Mississippi Department of Revenue.
The August Firearms Holiday
Mississippi holds a separate Second Amendment sales tax holiday on the last weekend in August, from 12:01 a.m. Friday through midnight Sunday. For 2026, the expected dates are August 28–30. It covers firearms, ammunition, and hunting supplies including archery equipment, firearm and archery cases and accessories, hearing protection, holsters, belts, and slings. Animals used for hunting are excluded. This holiday has no published per-item price cap.