Mississippi legislation · 2025 Regular Session
Mississippi HB1719: Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.
Status: Failed, February 26, 2025
AN ACT TO AMEND SECTION 27-65-22, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION ADMISSIONS CHARGED AT ANY ATHLETIC GAMES OR CONTESTS BETWEEN UNIVERSITIES OR COLLEGES; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-22, mississippi code of 1972, to exempt from sales taxation admissions charged at any athletic games or contests between universities or colleges; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-65-22, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION ADMISSIONS CHARGED AT ANY ATHLETIC GAMES OR CONTESTS BETWEEN UNIVERSITIES OR COLLEGES; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-22, Mississippi Code of 1972, is amended as follows: 27-65-22. (1) Upon every person engaging or continuing in any amusement business or activity, which shall include all manner and forms of entertainment and amusement, all forms of diversion, sport, recreation or pastime, shows, exhibitions, contests, displays, games or any other and all methods of obtaining admission charges, donations, contributions or monetary charges of any character, from the general public or a limited or selected number thereof, directly or indirectly in return for other than tangible property or specific personal or professional services, whether such amusement is held or conducted in a public or private building, hotel, tent, pavilion, lot or resort, enclosed or in the open, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income received as admission, except as otherwise provided herein. In lieu of the rate set forth above, there is hereby imposed, levied and assessed, to be collected as hereinafter provided, a tax of three percent (3%) of gross revenue derived …
Sponsors
- Steverson, Jody (R, 4) · primary sponsor
- Aguirre, Shane (R, 17)
- Deweese, Clay (R, 12)
- Jon Lancaster (R, 22)
- McGee, Missy (I, 102)
- Powell, Brent (R, 59)
- Roberson, Rob (R, 43)
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Votes
- Concurred in Amend From Senate (March 9, 2026): 109 yea, 1 nay, passed
- Concurred in Amend From Senate (March 9, 2026): 108 yea, 0 nay, passed
- Passed As Amended (March 4, 2026): 51 yea, 1 nay, passed
- Passed As Amended (March 4, 2026): 51 yea, 0 nay, passed
- Passed (February 4, 2026): 113 yea, 1 nay, passed
- Passed (February 4, 2026): 112 yea, 0 nay, passed
Subjects: Sales tax
Common questions
- What is HB1719?
- HB1719 is a bill in the Mississippi Legislature (2025 Regular Session): Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.
- What does HB1719 do?
- In its own words: An act to amend section 27-65-22, mississippi code of 1972, to exempt from sales taxation admissions charged at any athletic games or contests between universities or colleges; and for related purposes.
- What is the status of HB1719?
- Failed as of February 26, 2025. Latest action: Died In Committee (February 26, 2025).
- Who sponsored HB1719?
- Steverson, Jody (R, 4), with 6 co-sponsors.
- Where is the official record for HB1719?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1719.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.