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MS HB4009
Bill
Status
Failed
2/25/2026
Primary Sponsor
Jody Steverson
Click for details
AI Summary
- Exempts admission charges to athletic games or contests between universities or colleges from the 7% state sales tax
- Removes university athletic events from the 3% reduced tax rate that currently applies to publicly owned coliseums and auditoriums, replacing it with a full exemption
- Deletes "university" from the exemption for conference, state, regional, or national playoffs, leaving only community college playoffs exempt under that provision
- Maintains existing sales tax exemptions for high school and grammar school athletic contests
- Preserves all pending tax claims, assessments, and collection actions for taxes accrued before the effective date
Legislative Description
Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.
Last Action
Died In Committee
2/25/2026
Committee Referrals
Ways and Means2/18/2026
Full Bill Text
No bill text available