Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Steverson, Aguirre,
Banks, Bell (65th), Crudup, Deweese, Hawkins,
Holloway (76th), McGee, Powell, Roberson,
Tubb, Watson, Yancey

HOUSE BILL NO. 4009

AN ACT TO AMEND SECTION 27-65-22, MISSISSIPPI CODE OF 1972, 1
TO EXEMPT FROM SALES TAXATION ADMISSIONS CHARGED AT ANY ATHLETIC 2
GAMES OR CONTESTS BETWEEN UNIVERSITIES OR COLLEGES; AND FOR 3
RELATED PURPOSES. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 5
SECTION 1. Section 27-65-22, Mississippi Code of 1972, is 6
amended as follows: 7
27-65-22. (1) Upon every person engaging or continuing in 8
any amusement business or activity, which shall include all manner 9
and forms of entertainment and amusement, all forms of diversion, 10
sport, recreation or pastime, shows, exhibitions, contests, 11
displays, games or any other and all methods of obtaining 12
admission charges, donations, contributions or monetary charges of 13
any character, from the general public or a limited or selected 14
number thereof, directly or indirectly in return for other than 15
tangible property or specific personal or professional services, 16
whether such amusement is held or conducted in a public or private 17
building, hotel, tent, pavilion, lot or resort, enclosed or in the 18
open, there is hereby levied, assessed and shall be collected a 19
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tax equal to seven percent (7%) of the gross income received as 20
admission, except as otherwise provided herein. In lieu of the 21
rate set forth above, there is hereby imposed, levied and 22
assessed, to be collected as hereinafter provided, a tax of three 23
percent (3%) of gross revenue derived from sales of admission to 24
publicly owned enclosed coliseums and auditoriums (except 25
admissions to athletic contests between colleges and 26
universities). There is hereby imposed, levied and assessed a tax 27
of seven percent (7%) of gross revenue derived from sales of 28
admission to events conducted on property managed by the 29
Mississippi Veterans Memorial Stadium, which tax shall be 30
administered in the manner prescribed in this chapter, subject, 31
however, to the provisions of Sections 55-23-3 through 55-23-11. 32
(2) The operator of any place of amusement in this state 33
shall collect the tax imposed by this section, in addition to the 34
price charged for admission to any place of amusement, and under 35
all circumstances the person conducting the amusement shall be 36
liable for, and pay the tax imposed based upon the actual charge 37
for such admission. Where permits are obtained for conducting 38
temporary amusements by persons who are not the owners, lessees or 39
custodians of the buildings, lots or places where the amusements 40
are to be conducted, or where such temporary amusement is 41
permitted by the owner, lessee or custodian of any place to be 42
conducted without the procurement of a permit as required by this 43
chapter, the tax imposed by this chapter shall be paid by the 44
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owner, lessee or custodian of such place where such temporary 45
amusement is held or conducted, unless paid by the person 46
conducting the amusement, and the applicant for such temporary 47
permit shall furnish with the application therefor, the name and 48
address of the owner, lessee or custodian of the premises upon 49
which such amusement is to be conducted, and such owner, lessee or 50
custodian shall be notified by the commission of the issuance of 51
such permit, and of the joint liability for such tax. 52
(3) The tax imposed by this section shall not be levied or 53
collected upon: 54
(a) Any admissions charged at any place of amusement 55
operated by a religious, charitable or educational organization, 56
or by a nonprofit civic club or fraternal organization (i) when 57
the net proceeds of such admissions do not inure to any one or 58
more individuals within such organization and are to be used 59
solely for religious, charitable, educational or civic purposes; 60
or (ii) when the entire net proceeds are used to defray the normal 61
operating expenses of such organization, such as loan payments, 62
maintenance costs, repairs and other operating expenses; 63
(b) Any admissions charged to hear gospel singing when 64
promoted by a duly constituted local, bona fide nonprofit 65
charitable or religious organization, irrespective of the fact 66
that the performers and promoters are paid out of the proceeds of 67
admissions collected, provided the program is composed entirely of 68
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gospel singing and not generally mixed with hillbilly or popular 69
singing; 70
(c) Any admissions charged at any athletic games or 71
contests between universities or colleges, between high schools or 72
between grammar schools; 73
(d) Any admissions or tickets to or for baseball games 74
between teams operated under a professional league franchise; 75
(e) Any admissions to county, state or community fairs, 76
or any admissions to entertainments presented in community homes 77
or houses which are publicly owned and controlled, and the 78
proceeds of which do not inure to any individual or individuals; 79
(f) Any admissions or tickets to organized garden 80
pilgrimages and to antebellum and historic houses when sponsored 81
by an organized civic or garden club; 82
(g) Any admissions to any golf tournament held under 83
the auspices of the Professional Golf Association or United States 84
Golf Association wherein touring professionals compete, if such 85
tournament is sponsored by a nonprofit association incorporated 86
under the laws of the State of Mississippi where no dividends are 87
declared and the proceeds do not inure to any individual or group; 88
(h) Any admissions to * * * community college 89
conference, state, regional or national playoffs or championships; 90
(i) Any admissions or fees charged by any county or 91
municipally owned and operated swimming pools, golf courses and 92
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tennis courts other than sales or rental of tangible personal 93
property; 94
(j) Any admissions charged for the performance of 95
symphony orchestras, operas, vocal or instrumental artists in 96
which professional or amateur performers are compensated out of 97
the proceeds of such admissions, when sponsored by local music or 98
charity associations, or amateur dramatic performances or 99
professional dramatic productions when sponsored by a children's 100
dramatic association, where no dividends are declared, profits 101
received, nor any salary or compensation paid to any of the 102
members of such associations, or to any person for procuring or 103
producing such performance; 104
(k) Any admissions or tickets to or for hockey games 105
between teams operated under a professional league franchise; 106
(l) Any admissions or tickets to or for events 107
sanctioned by the Mississippi Athletic Commission that are held 108
within publicly owned enclosed coliseums and auditoriums; 109
(m) Guided tours on any navigable waters of this state, 110
which include providing accommodations, guide services and/or 111
related equipment operated by or under the direction of the person 112
providing the tour, for the purposes of outdoor tourism; 113
(n) Any admissions to events held solely for religious 114
or charitable purposes at livestock facilities, agriculture 115
facilities or other facilities constructed, renovated or expanded 116
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with funds from the grant program authorized under Section 18 of 117
Chapter 530, Laws of 1995; and 118
(o) (i) Any admissions charged at events, activities 119
or entertainments: 120
1. Which are open to the public and held in 121
or on parks, lands or buildings which are publicly owned, leased, 122
used and/or controlled by a municipality, or any agency thereof; 123
2. Which are created and sponsored by the 124
municipality, or an agency thereof; and 125
3. The proceeds of which do not inure to the 126
benefit of any individual or individuals; however, 127
(ii) The governing authorities of a municipality 128
may require the tax imposed by this section to be levied and 129
collected at events, activities or entertainments described in 130
subparagraph (i) of this paragraph by: 131
1. Adopting an ordinance requiring the levy 132
and collection of the tax; 133
2. Providing the Department of Revenue with a 134
certified copy of the ordinance requiring the tax to be levied and 135
assessed at least thirty (30) days prior to the effective date of 136
the ordinance; 137
(iii) If the ordinance described in subparagraph 138
(ii) of this paragraph is repealed, the municipality shall provide 139
the Department of Revenue with a certified copy of the repeal of 140
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ST: Sales tax; exempt admissions charged at
athletic games or contests between universities
or colleges.
the ordinance at least thirty (30) days prior to the effective 141
date of the repeal. 142
SECTION 2. Nothing in this act shall affect or defeat any 143
claim, assessment, appeal, suit, right or cause of action for 144
taxes due or accrued under the sales tax laws before the date on 145
which this act becomes effective, whether such claims, 146
assessments, appeals, suits or actions have been begun before the 147
date on which this act becomes effective or are begun thereafter; 148
and the provisions of the sales tax laws are expressly continued 149
in full force, effect and operation for the purpose of the 150
assessment, collection and enrollment of liens for any taxes due 151
or accrued and the execution of any warrant under such laws before 152
the date on which this act becomes effective, and for the 153
imposition of any penalties, forfeitures or claims for failure to 154
comply with such laws. 155
SECTION 3. This act shall take effect and be in force from 156
and after its passage. 157