MS HB1719

Amends Section 27-65-22, Mississippi Code of 1972, to exempt admissions charged at athletic games or contests between universities or colleges from sales taxation.

Clarifies existing exemption language in Section 27-65-22(3)(c) by underscoring "between universities or colleges" to ensure admissions to these specific events are not subject to the 7% amusement tax.

Removes language referencing "university or" from Section 27-65-22(3)(h) regarding community college conference, state, regional or national playoffs or championships.

Provision takes effect upon passage and does not affect any tax claims, assessments, appeals, or suits for taxes accrued before the effective date.