Governor signs bill to create tax-free Second Amendment Weekend

No sales tax to be collected on hunting equipment bought Sept. 5-7

Expect the first weekend in September to be hottest time of the year for hunting equipment purchases, thanks to legislation that created the Mississippi Second Amendment Weekend to be held in September.

Senate Bill 2425, which passed both sides of the legislature with bi-partisan support and was signed by Gov. Phil Bryant, creates a tax-free holiday on most hunting equipment on the first Friday of each September through the first Sunday of each September.

In 2014, that’s Sept. 5-7.

“I love it, but I just wish it was in late August this year because I shot completely out of dove shells last year and our season opens Sept. 1 (Labor Day Monday),” said Greg Lewis of Madison. “I think I will buy a couple of boxes for that day and wait to buy my cases for the rest of the season that next weekend.

“It’s going to save me some money because I have a son who is 14 and has outgrown his guns. I need to get him a new deer rifle and a new shotgun, and then all the bullets and shells that go with them. Plus, he’s had a teenage growth spurt, so he’ll be needing all new camo, too.”

Gov. Bryant calls it a reward for the over 425,000 licensed sportsmen and sportswomen in Mississippi, whose expenditures exceed $2 billion a year and produce about $70 million in tax revenue for the state’s general fund. It should be noted that no state funds are used to manage wildlife and fisheries in Mississippi — it’s all paid through license sales and federal funding from taxes at the manufacturing level.

 “Many Mississippians share my strong belief in the Second Amendment and love the outdoors,” Gov. Bryant said. “This tax holiday will help ensure Mississippians continue to enjoy our state’s great outdoor heritage for years to come. I thank the Mississippi Legislature for their hard work on this bill and for supporting Mississippi sportsmen and sportswomen.”

Senate Bill 2425 got strong support from the lobby of the National Rifle Association.

 “On behalf of the NRA’s five million members, we want to thank Governor Bryant for supporting this tax holiday for Mississippi’s sportsmen,” noted Chris W. Cox, executive director of the National Rifle Association’s Institute for Legislative Action. “This new law pays tribute to Mississippi’s hunting heritage and our Second Amendment Rights. We look forward to the celebration of these freedoms when Mississippi gun owners and sportsmen visit their local firearms and sporting goods retailers in September.”

Under S.B. 2425, no sales tax will be required on the retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the first Friday in September and ending at 12:00 midnight the following Sunday. “Hunting supplies” is described as tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.

  The sales tax exemption is allowed on eligible items transferred from a seller to a purchaser, and on items that are ordered and paid for by the purchaser from a seller who accepts the order for immediate shipment, even if delivery is made after the sale period (provided that the purchaser has not requested or caused the delay in shipment).