MS HB1813

Levies a $7.00 annual tax per active Mississippi user on social media platforms with at least 1,000,000 national users and 1,000 or more Mississippi users, with each platform taxed independently even if users maintain accounts on multiple platforms.

Creates the "Social Media Platform Infrastructure Fund" to receive all tax revenue, with 50% distributed to counties and 50% to municipalities based on population proportions for local infrastructure projects.

Requires social media platforms to register with the Department of Revenue within 30 days of meeting threshold requirements and file quarterly electronic returns detailing Mississippi active user counts and tax calculations.

Restricts fund expenditures to specific infrastructure purposes including roads, water/wastewater systems, broadband, public safety facilities, and parks, with mandatory annual reporting to the State Auditor.

Imposes penalties of 25% for late filing/payment and 50% for fraudulent failure to file, and authorizes the Attorney General to seek injunctions against non-compliant platforms operating in Mississippi, effective January 1, 2027.