Mississippi HB1989: Sales tax; exempt sales of utilities to certain nonprofit organizations.

What the bill says

An act to amend section 27-65-107, mississippi code of 1972, to exempt from sales taxation sales to certain nonprofit organizations of utilities that are utilized on property that is primarily used for agricultural exhibits, livestock shows, carnival rides, horse racing and various types of other entertainment, and on which are located facilities that provide for temporary lodging accommodations; and for related purposes.

From the enrolled text, March 31, 2026:

AN ACT TO AMEND SECTION 27-65-107, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES TO CERTAIN NONPROFIT ORGANIZATIONS OF UTILITIES THAT ARE UTILIZED ON PROPERTY THAT IS PRIMARILY USED FOR AGRICULTURAL EXHIBITS, LIVESTOCK SHOWS, CARNIVAL RIDES, HORSE RACING AND VARIOUS TYPES OF OTHER ENTERTAINMENT, AND ON WHICH ARE LOCATED FACILITIES THAT PROVIDE FOR TEMPORARY LODGING ACCOMMODATIONS; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-107, Mississippi Code of 1972, is amended as follows: 27-65-107. The exemptions from the provisions of this chapter which relate to utilities or which are more properly classified as utility exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitutions of the United States or the State of Mississippi. No utility exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent utility exemption from the tax levied hereunder shall be provided by amendment to this section. *HR43/R1819SG* H. B. No. 1989 ~ OFFICIAL ~ R3/5 26/HR43/R1819SG PAGE 1 (BS\KP) No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972. The tax levied by this chapter shall not apply …

Read the full official text

Sponsors

• Bounds, C. Scott (R, 44) · primary sponsor

Latest actions

1. April 6, 2026: Approved by Governor
2. March 31, 2026: Enrolled Bill Signed
3. March 29, 2026: Conference Report Adopted
4. March 27, 2026: Conference Report Filed
5. March 24, 2026: Conferees Named Harkins,Taylor,Carter
6. March 23, 2026: Conferees Named Lamar,Steverson,Powell
7. March 19, 2026: Decline to Concur/Invite Conf
8. March 18, 2026: Returned For Concurrence
9. March 17, 2026: Passed As Amended
10. March 17, 2026: Amended

Votes

• Conference Report Adopted (March 29, 2026): 50 yea, 0 nay, passed
• Conference Report Adopted (March 29, 2026): 99 yea, 11 nay, passed
• Passed As Amended (March 17, 2026): 52 yea, 0 nay, passed
• Passed As Amended (February 26, 2026): 120 yea, 1 nay, passed
• Passed (February 25, 2026): 110 yea, 1 nay, passed

Common questions

What is HB1989?

HB1989 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt sales of utilities to certain nonprofit organizations.

What does HB1989 do?

In its own words: An act to amend section 27-65-107, mississippi code of 1972, to exempt from sales taxation sales to certain nonprofit organizations of utilities that are utilized on property that is primarily used for agricultural exhibits, livestock shows, carnival rides, horse racing and various types of other entertainment, and on which are located facilities that provide for temporary lodging accommodations; and for related purposes.

What is the status of HB1989?

Signed into law as of April 6, 2026. Latest action: Approved by Governor (April 6, 2026).

Who sponsored HB1989?

Bounds, C. Scott (R, 44).

Where is the official record for HB1989?

On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1989.xml