On these Sales Tax Holiday dates, you can purchase qualified items free of Mississippi state sales tax: Clothing and footwear priced at $100 or less per item. Accessories such as jewelry, handbags, wallets, watches, backpacks, and similar items do not qualify for the Sales Tax Holiday. Cleats and items worn in conjunction with an athletic or recreational activity and other similar items not eligible. School supplies and computers are not included. The Mississippi Sales Tax Holiday only exempts the STATE sales tax from your purchases. Counties and cities may or may not exempt their local option sales taxes.