2022 Second Amendment Sales Tax Holiday

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

General Information

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 2022 MSAW holiday takes place between

12:01 A.M. Friday, August 26, 2022, and

12:00 Midnight Sunday, August 28, 2022.

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. A list of eligible and non-eligible items is

provided in this guide.

Guidelines

Transfer of Title, Possession and Delivery.

The MSAW holiday applies to each eligible item as

long as either title or possession of the item or both

is transferred from a seller to a purchaser. The tax

holiday will also apply to an eligible item delivered

after the time period of the MSAW holiday if the

purchaser pays for the eligible item during the time

period of the MSAW holiday and the order is

accepted by the seller for immediate shipment.

Eligibility will be lost if the purchaser requests or

causes delayed shipment of the item.

Parings of Eligible and Non-Eligible Items.

Non-eligible items included with eligible items in a

bundled transaction must be itemized separately and

taxed accordingly when purchased, otherwise, the entire

purchase is taxable.

Discounts, Coupons, and Rebates. Retailers may offer

store discounts and store coupons to reduce the price of

an eligible item.

Layaway Sales. Layaway sales of eligible items do not

qualify for the holiday.

Mail, Telephone, and Internet Sales. Sales of eligible

items that were placed or ordered by mail, telephone, or

the internet are not subject to Sales Tax if the purchaser

orders and pays for the items during the holiday and the

items are accepted by the seller for immediate

shipment. Eligibility will be lost if the purchaser

requests or causes delayed shipment of the item. Please

see “Transfer of Title, Possession and Delivery” above.

Refunds and Exchanges. If an eligible item was

purchased during the MSAW holiday and returned after

the holiday for credit on the purchase of a different

item, Sales Tax is applied to the sale of the newly

purchased item. For example, a customer purchases a

$300.00 firearm during the MSAW holiday. After the

holiday, the customer returns the firearm, receives a

credit for the firearm, and then buys a $300.00 archery

bow. Sales Tax is due on the $300.00 price of the bow

since the bow was not purchased during the holiday.

If an eligible item was purchased during the MSAW

holiday and later exchanged for the same item but it’s a

different size, different color, etc., then Sales Tax is not

to be charged even if the exchange is made after the

holiday. For example, a customer purchases a $100.00

holster during the holiday and returns the holster in

exchange for another size of same style of holster after

the holiday, Sales Tax is not due on the exchanged

holster.

OFFICIAL GUIDE TO THE

SECOND AMENDMENT SALES TAX HOLIDAY

Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.

Ammunition

• Ammo boxes (N)

• Ammunition reloading supplies

and tools (N)

• Bullets (E)

• Gunpowder loaded into the

muzzle of a firearm (E)

• Shotgun Shells(E)

Archery and Firearm - Equipment

& Accessories

• Armguards (E)

• Arrows (E)

• Arrow Rests (E)

• Belts designed for hunting (E)

• Bows and Bow Accessories (E)

• Bow Parts (E)

• Bow Sights (E)

• Bow String and String

Accessories (E)

• Bow Fishing Accessories (E)

• Choke Tubes (E)

• Cleaning and Refinishing

Products (E)

• Crossbows (E)

• Equipment or parts specifically

used for repairing archery or

firearm equipment (E)

• Firearm Parts (E)

• Hearing Aids (N)

• Hearing Protection (E)

• Holsters (E)

• Quivers (E)

• Releases (E)

• Safety equipment that is

mounted or affixed to a

firearm or bow (E)

• Scopes and mounts that are

affixed to a firearm or bow (E)

Archery and Firearm…

(Continued)

• Shafts (E)

• Shooting bags and pouches (E)

• Shooting Rest (E)

• Shooting tripod, bipod or

monopod (E)

• Sights (E)

• Slings designed for hunting (E)

• String Wax (E)

• Targets (E)

• Trap or Target Throwers (E)

Firearms

• BB Guns (N)

• Paintball Guns (N)

• Pistols (E)

• Revolvers (E)

• Rifles (E)

• Shotguns (E)

• Toy Guns (N)

Firearm and Archery Cases

• All-purpose cases or bags (N)

• Hard Cases designed specifically

for firearms and archery

equipment (E)

• Soft Cases designed specifically

for firearms and archery

equipment (E)

General Hunting Supplies

• Apparel such as safety gear,

camouflage clothing, jackets,

hats, gloves and thermal

underwear (N)

• Animal Feed (N)

• Animals used for hunting (N)

• ATVs (N)

• Backpacks (N)

General Hunting Supplies…

(Continued)

• Binoculars (N)

• Blinds (N)

• Boats and Boating Equipment

(N)

• Boots (N)

• Cameras (N)

• Camera tripod (N)

• Chairs and Seating (N)

• Decoys (N)

• Fishing Equipment (Bait,

Tackle, etc.) (N)

• Game/Food Processing

Equipment (N)

• Game Calls (N)

• Gun Cabinets (N)

• Gun Racks (N)

• Gun Safes (N)

• Hunting Clothing (N)

• Knives (N)

• Nets (N)

• Rain Gear (N)

• Scent Elimination (N)

• Scents and Attractants (N)

• Shoes (N)

• Sunglasses (N)

• Suppressor (E)

• Taxidermy Supplies and

Accessories (N)

• Tree stands (N)

• Trucks (N)

• Vests (N)

Key for Items:

(E) = Eligible & Non-Taxable

(N) = Non-Eligible & Taxable

OFFICIAL GUIDE TO THE

SECOND AMENDMENT SALES TAX HOLIDAY

Note to Retailers

Reporting and Record Keeping. Adequate records must be maintained to substantiate tax classifications of sales and

purchases regarding the MSAW Holiday.

When reporting the qualifying sales, retailers should use one of the open lines in the “Schedule of Itemized Deductions”

to report the dollar amount of qualifying sales. “Other Non-Taxable Sales” should be used to indicate the deduction.

LIST OF ELIGIBLE & NON-ELIGIBLE ITEMS