Please review the Mississippi Code and Mississippi Administrative Code when analyzing your tax responsibilities and requirements.
ABC
HB 1330 expands the definition of “qualified resort area” by adding several new locations throughout Mississippi. The bill designates additional venues, restaurants, retail spaces, event facilities, and community attractions in multiple counties as qualified resort areas, allowing certain alcoholic beverage sales and permitting opportunities under state law.
The bill also establishes operating requirements for certain newly designated qualified resort areas, including restrictions related to food sales, hours of operation, and facility location. In addition, county governing authorities in specified qualified resort areas may authorize package retailer permits through local ordinance or resolution.
HB 1761 expands opportunities for Mississippi native wineries by allowing retail sales at tasting rooms located within the same county as the winery. The bill also authorizes native wineries to operate one permanent satellite retail location anywhere in the state where alcoholic beverage sales are otherwise permitted.
The bill allows customers to pick up purchases directly from native wineries and authorized sales locations rather than requiring shipment through the ABC Warehouse. Additionally, the bill removes several sunset provisions related to festival permits and makes permanent certain exceptions that allow manufacturers and suppliers to participate in permitted festivals.
SB 3111 exempts up to 10 cases of wine donated annually by a permit holder to a qualified 501(c)(3) nonprofit organization from applicable alcohol taxes, markups, and other related charges.
Administrative Services
HB 925 authorizes the Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) to establish a program for reviewing newly adopted state agency administrative rules. Under the bill, PEER may review selected rules and provide recommendations to the Legislature regarding potential legislative action.
HB 1651 allows state agencies, public universities, and community colleges to pay certain fees for the short-term rental of event space owned, operated, or managed by another state agency. The bill provides an exception to existing restrictions on interagency charges when the rental space is used to generate operating revenue and the fee does not exceed 50% of the rate typically charged for comparable use.
Business Tax
HB 325 continues the allocation of lottery proceeds to the State Highway Fund and the Education Enhancement Fund. The bill also revises provisions related to the distribution of certain fees collected under the Mississippi Gaming Control Act and extends the effective date of those changes to July 1, 2028.
HB 898 creates the Sales Tax Diversion Study Committee to review Mississippi’s current sales tax diversion practices and evaluate the accuracy of sales tax distributions to municipalities. The committee will assess financial impacts, examine technology solutions, review oversight processes, and recommend legislative or administrative reforms to the Legislature before the 2027 Legislative Session.
HB 1386 authorizes municipalities to use use-tax distributions for the repair, maintenance, and reconstruction of sidewalks.
HB 1793 expands Mississippi’s annual Second Amendment Sales Tax Holiday by exempting firearm safes from sales tax during the holiday period.
HB 1989 provides a sales tax exemption for certain utilities and potable water sold to qualifying nonprofit organizations operating facilities used primarily for agricultural exhibits, livestock shows, entertainment events, and temporary lodging accommodations. The exemption applies to facilities associated with the Neshoba County Fair.
HB 4060 exempts agricultural lime from sales tax. The bill also reduces the sales tax rate on gates and fencing materials purchased by commercial farmers for livestock containment and other agricultural purposes.
SB 2825 extends the sales tax exemption for materials, machinery, and equipment used in the construction and expansion of qualifying health care industry facilities. The exemption is extended through July 1, 2028.
SB 2873 establishes an administrative forfeiture process for cigarettes and electronic nicotine delivery system (ENDS) products valued at $20,000 or less that are seized for violations of state law. The bill outlines notice requirements, procedures for contesting forfeiture, and the disposition of forfeited products.
Local and Private Legislation
Several local tourism, hotel, motel, and restaurant tax levies were extended during the 2026 Legislative Session, including levies benefiting Byhalia, Oakland, Southaven, Jackson County, Raleigh, Richland, Horn Lake, Clinton, and Moss Point.
HB 1599 extends through July 1, 2032, the authority for the City of Brandon to levy an additional tax on prepared food and beverage sales at restaurants and bars within the city.
HB 1837 authorizes Noxubee County to levy a 2% tax on short-term rental accommodations, subject to approval by local voters. The authorization repeals July 1, 2030.
HB 4005 extends through October 1, 2030, the authority for the City of Ripley to levy additional taxes on hotel and motel room rentals and certain restaurant sales.
HB 4059 extends through July 1, 2036, the authority for the City of Fulton to levy an additional restaurant tax of up to 3%.
HB 4112 reinstates a 0.25% sales tax on retail sales of food and drink for human consumption within the City of Tupelo.
SB 2262 authorizes the Town of Meadville to levy a 3% tax on hotel, motel, and bed-and-breakfast room rentals, subject to approval by local voters. The authorization repeals July 1, 2030.
SB 2925 extends through June 30, 2030, the City of Starkville’s economic development, tourism, and convention tax.
SB 3107 extends through July 1, 2036, the City of Laurel’s tax on hotel and motel room rentals.
SB 3328 extends the repeal date for taxes supporting the Jackson Convention and Visitors Bureau. The bill also authorizes an additional 1% tax on hotel and motel room rentals and an additional 0.5% tax on restaurant sales, subject to voter approval.
SB 3389 extends through July 1, 2031, the special tax on hotel and motel room rentals that supports the Hattiesburg Tourism Commission.
SB 3392 authorizes the Town of Vaiden to levy a 2% tax on restaurant sales, subject to approval by local voters. The authorization repeals July 1, 2030.
SB 3401 authorizes the Town of Ackerman to levy a 2% tax on restaurant sales, subject to approval by local voters. The authorization repeals July 1, 2030.
Income Tax
HB 343 creates an income tax credit for small employers that contribute to an Individual Coverage Health Reimbursement Arrangement (ICHRA) instead of offering a traditional employer-sponsored health insurance plan. Eligible employers may claim a credit for qualifying employee contributions, subject to annual program limits and reporting requirements.
HB 1944 expands the definition of eligible charitable organizations for purposes of Mississippi’s charitable contribution tax credit program. The bill allows certain nonprofit special-purpose schools that serve students with physical, intellectual, developmental, or emotional disabilities to qualify for the credit program and establishes annual limits on the amount of credits that may be allocated.
SB 2832 extends the income tax credit for qualified railroad reconstruction, replacement, and new rail infrastructure expenditures through January 1, 2029.
SB 2867 revises Mississippi’s employer-supported childcare tax credit program by reducing the amount of the childcare stipend eligible for the credit, establishing new certification requirements, and limiting the total amount of credits that may be allocated each year.
SB 3110 creates a tax credit program for business contributions made to qualifying hospitals. Eligible taxpayers may apply credits against income tax, insurance premium tax, certain retaliatory taxes, and ad valorem taxes, subject to annual program limits and eligibility requirements.
SB 3124 expands the Pregnancy Resource Act tax credit program by allowing individual taxpayers, in addition to business entities, to qualify for credits for contributions made to eligible charitable organizations. The bill also revises eligibility requirements for participating organizations.
SB 3228 increases the maximum amount of tax credits available under Mississippi’s employer-sponsored skills training credit program and extends the program through December 31, 2030.
Information Technology
SB 2653 establishes the Statewide Information Technology Optimization Program (STOP), which provides coordinated planning, oversight, and management of information technology systems across state government. The program requires agencies to align technology investments and projects with statewide information technology standards and encourages the use of shared enterprise services to improve efficiency and reduce duplication.
SB 2654 creates the State Security Operations Center (SSOC) within the Mississippi Department of Information Technology Services. The center will provide centralized cybersecurity monitoring, threat detection, incident response, and technical support for state agencies. The bill also requires agencies to report cybersecurity incidents and cooperate with statewide security and remediation efforts.
Legal/Policy
HB 1944 expands Mississippi’s charitable contribution tax credit program by allowing certain nonprofit special-purpose schools that serve students with physical, intellectual, developmental, or emotional disabilities to qualify as eligible charitable organizations. The bill also establishes limits on the amount of credits that may be allocated to participating schools and organizations.
SB 3110 creates a tax credit program for business contributions made to eligible hospitals. Qualified taxpayers may claim credits against certain state and local taxes, subject to annual limits and eligibility requirements. The bill also establishes a certification process for hospitals and requires the Department of Revenue to maintain a list of eligible hospitals.
SB 3124 revises Mississippi’s Pregnancy Resource Act tax credit program by expanding eligibility to individual taxpayers and establishing additional requirements for participating charitable organizations. The bill also updates certification standards for organizations seeking to receive qualifying contributions.
Motor Vehicle and Titles
HB 1612 increases fees charged by the Department of Public Safety for vehicle inspections related to branded titles and vehicle identification number (VIN) inspections.
SB 2834 authorizes several new distinctive license plates for qualifying organizations and causes. The bill also extends deadlines for certain existing specialty license plates and authorizes a United States Space Force veteran license plate for eligible Mississippi veterans.
SB 2835 allows used motor vehicle parts dealers and scrap metal processors to utilize approved third-party vendors as an alternative to MARVIN when verifying the absence of liens on vehicles prior to purchase, dismantling, or destruction.
SB 2848 revises procedures related to towing, abandoned vehicles, and lien notifications. The bill authorizes approved third-party vendors to assist with required notifications, recordkeeping, and public notice requirements associated with abandoned vehicles and lien enforcement.
SB 3386 authorizes DeSoto County to permit golf carts and low-speed vehicles on public roads within the Buena Vista Lake Subdivision, subject to registration, licensing, and financial responsibility requirements established by the county.
Property Tax
HB 420 provides a full ad valorem tax exemption on homestead property for honorably discharged veterans who are 85 years of age or older. The exemption also extends to an unremarried surviving spouse.
HB 1380 revises homestead exemption procedures by allowing certain surviving spouses to retain eligibility after the death of a qualifying spouse and authorizes amended homestead exemption applications when additional eligibility information is discovered after the original filing.
HB 1385 modernizes homestead exemption administration by eliminating requirements for counties to submit paper applications to the Department of Revenue and removing the Department’s requirement to retain original paper applications.
HB 1944 expands Mississippi’s charitable contribution tax credit program by allowing certain nonprofit special-purpose schools that serve students with disabilities to qualify as eligible charitable organizations for tax credit purposes.
HB 4044 revises homestead exemption procedures for taxpayers who have outstanding state income tax obligations. Eligible homeowners may continue to qualify for homestead exemption benefits, but a portion of the exemption amount may be applied toward outstanding income tax liabilities.
SB 2824 extends deadlines related to certain renewable energy projects and fee-in-lieu agreements. The bill allows additional time for qualifying projects to receive certain ad valorem tax exemptions and extends related program deadlines.
SB 2863 creates the Bayou Casotte Industrial Zone in Jackson County to encourage industrial expansion and investment. The legislation establishes the zone and clarifies the ad valorem tax structure applicable to property located within the district.
SB 2882 revises homestead exemption application requirements. The bill provides that a new homestead exemption application is not required when homestead property is conveyed and the grantor retains a life estate interest in the property. The bill also clarifies that applicants are not required to provide a copy of a closing statement or disclosure in order to qualify for a homestead exemption.
SB 3109 exempts certain leasehold interests associated with nonprofit organizations operating or supporting Mississippi state parks from state and local ad valorem taxation.
SB 3110 creates a tax credit program for contributions to eligible hospitals and authorizes qualifying taxpayers to apply credits against certain ad valorem taxes, subject to statutory limitations.
SB 3116 expands eligibility for certain ad valorem tax exemptions to include battery energy storage facilities and extends related exemption provisions for qualifying energy projects.
SB 3124 expands Mississippi’s Pregnancy Resource Act tax credit program and allows qualifying contributions to eligible organizations to be applied against ad valorem tax liabilities in addition to other eligible taxes.
Human Resources
HB 4073 reduces the service requirement for certain state employees hired on or after March 1, 2026, to qualify for retirement benefits from 35 years to 30 years of service. The bill also shortens the waiting period for retirees returning to state employment from 90 days to 30 days and establishes additional requirements for post-retirement employment agreements.
SB 2699 extends the repeal date for provisions governing the State and School Employees Insurance Fund and the collection of premiums under the State and School Employees’ Life and Health Insurance Plan.