Mississippi legislation · 2026 Regular Session
Mississippi SB3191: Sales tax; exclude processing or interchange fees charged for electronic payment transactions from "gross proceeds of sales."
Status: Failed, March 30, 2026
AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO EXCLUDE THE AMOUNT OF ANY DEBIT CARD, CREDIT CARD OR OTHER PROCESSING OR INTERCHANGE FEE CHARGED FOR AN ELECTRONIC PAYMENT TRANSACTION FROM THE DEFINITION OF "GROSS PROCEEDS OF SALES"; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-3, mississippi code of 1972, to exclude the amount of any debit card, credit card or other processing or interchange fee charged for an electronic payment transaction from the definition of "gross proceeds of sales"; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO EXCLUDE THE AMOUNT OF ANY DEBIT CARD, CREDIT CARD OR OTHER PROCESSING OR INTERCHANGE FEE CHARGED FOR AN ELECTRONIC PAYMENT TRANSACTION FROM THE DEFINITION OF "GROSS PROCEEDS OF SALES"; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-3, Mississippi Code of 1972, is amended as follows: 27-65-3. The words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them herein. (a) "Tax Commission" or "department" means the Department of Revenue of the State of Mississippi. (b) "Commissioner" means the Commissioner of Revenue of the Department of Revenue. (c) "Person" means and includes any individual, firm, copartnership, joint venture, association, corporation, promoter of a temporary event, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number. "Person" shall include husband or wife, or both, where *SS26/R1351* S. B. No. 3191 ~ OFFICIAL ~ R3/5 26/SS26/R1351 PAGE 1 (icj\tb) joint benefits are derived from the operation of a business taxed hereunder. "Person" shall also include any state, county, municipal or other agency or association engaging in a business taxable under this chapter. (d) "Tax year" or "taxable year" means either the calendar year or …
Sponsors
- Johnson, Chris (R, 44) · primary sponsor
Latest actions
- : Died In Conference
- : Conference Report Adopted
- : Conference Report Filed
- : Conferees Named Lamar,Steverson,Zuber
- : Conferees Named Harkins,Sparks,Johnson
- : Decline to Concur/Invite Conf
- : Returned For Concurrence
- : Passed As Amended
- : Amended
- : Title Suff Do Pass As Amended
Votes
- Conference Report Adopted (March 29, 2026): 50 yea, 0 nay, passed
- Passed As Amended (March 17, 2026): 117 yea, 0 nay, passed
- Passed (February 25, 2026): 50 yea, 0 nay, passed
Subjects: Sales tax
Common questions
- What is SB3191?
- SB3191 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exclude processing or interchange fees charged for electronic payment transactions from "gross proceeds of sales.".
- What does SB3191 do?
- In its own words: An act to amend section 27-65-3, mississippi code of 1972, to exclude the amount of any debit card, credit card or other processing or interchange fee charged for an electronic payment transaction from the definition of "gross proceeds of sales"; and for related purposes.
- What is the status of SB3191?
- Failed as of March 30, 2026. Latest action: Died In Conference (March 30, 2026).
- Who sponsored SB3191?
- Johnson, Chris (R, 44).
- Where is the official record for SB3191?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3191.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.