Mississippi legislation · 2026 Regular Session
Mississippi HB1813: "Mississippi Social Media Tax Act"; create.
Status: Failed, February 25, 2026
AN ACT TO CREATE THE "MISSISSIPPI SOCIAL MEDIA TAX ACT"; TO LEVY A TAX ON SOCIAL MEDIA PLATFORMS THAT FURNISH SERVICES TO USERS IN MISSISSIPPI; TO PROVIDE FOR THE RATE OF THE TAX; TO CREATE THE "SOCIAL MEDIA PLATFORM INFRASTRUCTURE FUND" AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THE PURPOSES FOR WHICH MONIES IN THE FUND MAY BE USED; AND FOR RELATED PURPOSES.
What the bill says
An act to create the "mississippi social media tax act"; to levy a tax on social media platforms that furnish services to users in mississippi; to provide for the rate of the tax; to create the "social media platform infrastructure fund" as a special fund in the state treasury; to provide the purposes for which monies in the fund may be used; and for related purposes.
From the introduced text:
AN ACT TO CREATE THE "MISSISSIPPI SOCIAL MEDIA TAX ACT"; TO LEVY A TAX ON SOCIAL MEDIA PLATFORMS THAT FURNISH SERVICES TO USERS IN MISSISSIPPI; TO PROVIDE FOR THE RATE OF THE TAX; TO CREATE THE "SOCIAL MEDIA PLATFORM INFRASTRUCTURE FUND" AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THE PURPOSES FOR WHICH MONIES IN THE FUND MAY BE USED; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. This act shall be known and may be cited as the "Mississippi Social Media Tax Act". SECTION 2. For the purposes of this act, the following terms shall have the meanings ascribed herein: (a) "Social media platform" means any digital application, website, or online service that: (i) Has as its primary purpose enabling users to create profiles and share content with other users; (ii) Facilitates social interaction, content sharing, or communication among users; (iii) Generates revenue through advertising, subscriptions, or data monetization; and *HR26/R2023* H. B. No. 1813 ~ OFFICIAL ~ R3/5 26/HR26/R2023 PAGE 1 (BS\KW) (iv) Has at least one million (1,000,000) active users nationally. (b) "Active user" means any natural person who: (i) Maintains a valid account with a social media platform; (ii) Has accessed or used the platform at least once during the tax period; and (iii) Has …
Sponsors
- Porter, Daryl (D, 98) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Mississippi Social Media Tax Act"
Common questions
- What is HB1813?
- HB1813 is a bill in the Mississippi Legislature (2026 Regular Session): "Mississippi Social Media Tax Act"; create.
- What does HB1813 do?
- In its own words: An act to create the "mississippi social media tax act"; to levy a tax on social media platforms that furnish services to users in mississippi; to provide for the rate of the tax; to create the "social media platform infrastructure fund" as a special fund in the state treasury; to provide the purposes for which monies in the fund may be used; and for related purposes.
- What is the status of HB1813?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored HB1813?
- Porter, Daryl (D, 98).
- Where is the official record for HB1813?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1813.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.