According to the Mississippi Department of Revenue, the holiday will officially begin at 12:01 a.m. Friday and will end at midnight on Saturday.
Items the Mississippi Department of Revenue says are exempt from tax are clothing and footwear items, meant to be worn next to the body, which cost less than $100 per item.
However, the Mississippi Department of Revenue said accessories such as jewelry, handbags, wallets, watches, backpacks, and similar items are not tax exempt.
The list of non-eligible tax-free items goes on to include cleats and items worn in conjunction with an athletic or recreational activity. School supplies and computers are not included.
According to the Official Guide for the Sales Tax Holiday by the Mississippi Department of Revenue, a sales tax holiday is defined as a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services.
According to the Mississippi Sales Tax Holiday passed in the 2009 Legislative Session, sales tax is not due on the sale of articles of clothing or footwear if the sales price of a single item is less than $100.
However, cities are not required to take part in the Sales Tax Holiday. According to the Official Guide for the Sales Tax Holiday by the Mississippi Department of Mississippi Revenue, cities can decide to “opt out” of the Sales Tax Holiday, and retailers in the cities that have opted out of the Sales Tax Holiday may not participate in the holiday.
Enterprise, Heidelberg and Crenshaw are not participating in this year’s Sales Tax Holiday, according to the Mississippi Department of Revenue.
According to Cleveland Mayor Billy Nowell, businesses in Cleveland will be participating in the Sales Tax Holiday.
“We would like to encourage everyone to buy locally,” said Nowell.
For more information, visit the website for the Mississippi Department of Revenue.