MS SB2344

Authorizes the Mississippi Lottery Corporation to license up to 10 "predominantly skill terminal devices" (skill-based gaming machines) at qualified truck stop facilities that sell at least 25,000 gallons of diesel fuel monthly and are located on parcels of at least 3 acres

Imposes a 23% tax on gross device revenue, with 98% of proceeds going to the Public Employees' Retirement System employer's accumulation account, 1% to the Fisheries and Wildlife Fund for state parks, and 1% to the Mississippi Foster Care Fund

Establishes a licensing system with three categories: device operators ($2,000 application fee), host locations ($250 application fee), and manufacturers/distributors ($3,000 application fee), with prohibitions against holding multiple license types or cross-ownership interests

Requires revenue sharing from gross device revenue: 24% to host locations, 24% to device operators, and 29% to manufacturers/distributors, with devices limited to $5,000 maximum payout per play and 90% minimum return to player over 12 months

Reduces casino gaming license fees by eliminating the 8% tier on monthly gross revenue exceeding $134,000, and allows licensed casinos to place sports-betting kiosks at licensed truck stop host locations with written agreement