HB4009

Exempts admissions charged at athletic games or contests between universities or colleges from sales tax.

Mississippi HB4009 amends Section 27-65-22 of the Mississippi Code of 1972 to exempt admissions charged at athletic games or contests between universities or colleges from sales tax. The bill specifies that the exemption applies to admissions charged at events held between universities or colleges, high schools, or grammar schools. The tax exemption is part of a broader set of exemptions that include admissions to events sponsored by nonprofit organizations and certain public events. The bill also outlines procedures for municipalities to impose and collect the tax on other events.