MS HB1881

Imposes an additional 4% tax on all gross revenue of gaming licensees, effective July 1, 2025, to replace an estimated $50 million in annual state revenue lost to illegal sports betting.

The new 4% gaming tax automatically repeals upon the date mobile sports betting becomes legal in Mississippi.

Designates revenue from the 8% gaming fee on sports event wagers to the State Highway Fund for highway and bridge repair and maintenance, prioritizing federal highway infrastructure matching funds.

Updates references in the Mississippi Gaming Control Act to clarify that the new tax applies alongside existing license fees and modifies procedural language regarding tax collection and refunds.

Brings forward existing gaming control sections (75-76-129, 75-76-179, and 75-76-185) for potential future amendments and adjusts revenue distribution timelines through June 30, 2028.