State’s back-to-school tax-free weekend is this Friday and Saturday

The state’s annual tax-free weekend will be this Friday and Saturday.

The 2021 Sales Tax Holiday takes place between 12:01 a.m.. Friday, July 30, and Midnight Saturday, July 31.

During this time shoppers can purchase certain clothing and footwear items without paying the state seven-percent retail sales tax.

The event was established by legislation in 2009 with the stated purpose of helping families as they buy clothes for the fall school semester. It occurs on each last Friday in July and the following Saturday.

However, the saving is limited to $7 for each $100 spent so it only becomes more meaningful after larger amounts are spent. The law also does not remove the tax for large-ticket items such as computers.

The primary limit is that each item must cost less than $100 or it is fully taxable.

The department of revenue guide also spells out rules for items that are purchased together, ordered online, or sale, layaways, rain checks or fall into other categories. Some of these circumstances are taxable, some are not.

While most retail merchants participate, a few have not in the past so shoppers may want to check before making a purchase.

A page-long list of specific items and whether one must pay tax on them is available from the state department of revenue’s website.

Some other items exempted from sales tax Friday and Saturday include:

• Baby clothes
• Gym suits and school uniforms
• Hosiery
• Nightgowns and nightshirts
• Veils
• Work clothes and uniforms

Some items that are not eligible for the tax exemption are:

• Baseball cleats
• Graduation caps and gowns
• Hair accessories
• Sports helmets and pads
• Wallets, watches and watch bands

To see a Portable Document Format version of the complete state guide and extensive list of items that are, and are not, exempt, go to

https://www.dor.ms.gov/Business/Documents/2021%20Sales%20Tax%20Holiday.pdf