Mississippi legislation · 2026 Regular Session
Mississippi HB4009: Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.
Status: Failed, February 25, 2026
* 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 *HR43/R485* H. B. No. 4009 ~ OFFICIAL ~ R3/5 26/HR43/R485 PAGE 1 (BS\KP) 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 …
Sponsors
- Steverson, Jody (R, 4) · primary sponsor
- Aguirre, Shane (R, 17)
- Banks, Earle S. (D, 67)
- Christopher Bell (D, 65)
- Crudup, Ronnie C. (D, 71)
- Deweese, Clay (R, 12)
- Hawkins, Josh (R, 10)
- Gregory Holloway (D, 76)
- McGee, Missy (I, 102)
- Powell, Brent (R, 59)
- Roberson, Rob (R, 43)
- Tubb, Joseph (R, 87)
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Sales tax
Common questions
- What is HB4009?
- HB4009 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.
- What does HB4009 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 HB4009?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored HB4009?
- Steverson, Jody (R, 4), with 11 co-sponsors.
- Where is the official record for HB4009?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB4009.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.