The tax-free weekend begins Friday, July 31, at 12:01 a.m. and ends at midnight the following night. The tax on each item less than $100 will be waived, regardless of the total of all items purchases.
A list of items exempt from sales tax during the event may be found online at the Mississippi State Tax Commission's Web site at www.mstc.state.ms.us.
The two-day event is the first of its kind for Mississippi, and was created with unanimous support in the Legislature this session. Alabama, Georgia, Louisiana, Tennessee and both Carolinas have similar back-to-school tax-free weekends, with South Carolina starting the trend in 2000.
The states all have different twists on their tax-free weekends, and some have multiple weekends. North Carolina's tax-free weekend is most geared toward students, with a list of eligible products including computers, instructional material, school supplies and even sports equipment. Alabama's list of eligible items is similar, and includes computers, school supplies and books.
Mississippi's new tax-free weekend, however, is only for clothing and footwear - a fact that left some students' parents a little raw.
"School supplies would be great because that's what you spend most of your money on," said Amy LaRue, who is getting ready to send 17-year-old Cecily LaRue back to Enterprise Attendance Center. "I think it's a good step, but I wish they would go ahead and do all of it - computers, software, calculators ..."
Local legislators said the Magnolia State's tax-free weekend could be expanded to include more school-related items in the future, but agreed the first event was a good place to start.
"I hate that we could not get (more items) included, but this is the beginning and I hope next year we'll add to it once we see what a success this is for people getting their kids ready to go back to school," said District 92 Rep. Becky Currie, R-Brookhaven. "Seven percent sales tax off any item is a start."
Currie said she would like to see the law expanded to include computers, software and more expensive items needed by college students. District 53 Rep. Bobby Moak, D-Bogue Chitto, said the state should have two tax holidays - one for the start of the school year and a second around Christmas.
"Man, after about 12 years we finally get something," he said. "If you want to sit there all day and wait until you get something perfect, you'll absolutely get nothing. It's something we'll be able to step back, take a look at and hopefully do better."
Some back-to-school shoppers would like to see the tax-free holiday held earlier in the year.
Sherry Lowe, a teacher at Bogue Chitto, said many parents have already completed school shopping. She pointed out that school-specific supply lists have been available inside Wal-Mart for weeks.
"School starts next week - why did they wait until three days before school starts?" she said.
Mt. Zion's Diane Watson agreed that more advertising on the state's behalf would help promote the tax-free weekend. She said many parents weren't aware of the event and its potential savings for shoppers.
Watson also made the case for expanding the exemption list, but she - like thousands of others - will take advantage of the event nonetheless. With four children headed for Loyd Star Attendance Center, she said every little bit helps.
"After all, people will drive across town to save 3 cents on a gallon of gas," she said.

