Mississippi HB1989 Exempts Utilities Sales Tax for Certain Nonprofits
Summary
Mississippi Governor signed HB1989 into law on April 6, 2026, amending Section 27-65-107 of the Mississippi Code to exempt sales tax on utilities purchased by certain nonprofit organizations. The exemption applies to utilities used on properties primarily used for agricultural exhibits, livestock shows, carnival rides, horse racing, entertainment events, and temporary lodging facilities. The bill passed the House 110-1 and Senate 52-0 after conference committee reconciliation.
What changed
HB1989 adds a new utilities sales tax exemption to Mississippi Code Section 27-65-107 for certain nonprofit organizations. Qualifying nonprofits include those operating properties used for agricultural exhibits, livestock shows, carnival rides, horse racing, various entertainment purposes, and temporary lodging accommodations. The exemption covers sales tax on utility purchases used on qualifying properties.
Nonprofits operating in these specific sectors should review their operations to determine if they qualify for the exemption. Affected organizations should coordinate with their utility providers to ensure proper tax exemption documentation is on file. The bill represents a modest tax benefit for qualifying nonprofit organizations in Mississippi's agricultural and entertainment sectors.
What to do next
- Nonprofits operating agricultural exhibits, livestock shows, carnival rides, horse racing facilities, entertainment venues, or temporary lodging properties should verify eligibility for the new utilities sales tax exemption
- Consult with Mississippi Department of Revenue or legal counsel to confirm compliance procedures for claiming the exemption
- Retain documentation showing property is primarily used for qualifying purposes
Source document (simplified)
ChangeBridge / Mississippi / HB1989 Signed by Governor HB1989 House Bill Signed by Governor 2026-04-06
Sales tax; exempt sales of utilities to certain nonprofit organizations.
An Act To Amend Section 27-65-107, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales To Certain Nonprofit Organizations Of Utilities That Are Utilized On Property That Is Primarily Used For Agricultural Exhibits, Livestock Shows, Carnival Rides, Horse Racing And Various Types Of Other Entertainment, And On Which Are Located Facilities That Provide For Temporary Lodging Accommodations; And For Related Purposes.
Bill Details
State Mississippi
Session 2026 Regular Session
Chamber House
Official Source billstatus.ls.state.ms.us/2026/pdf/history...
LegiScan View on LegiScan
Sponsors
Scott Bounds (Rep - R)
Action History
2026-04-06 Approved by Governor 2026-03-31 S Enrolled Bill Signed 2026-03-31 H Enrolled Bill Signed 2026-03-29 S Conference Report Adopted 2026-03-29 H Conference Report Adopted 2026-03-27 H Conference Report Filed 2026-03-27 S Conference Report Filed 2026-03-24 S Conferees Named Harkins,Taylor,Carter 2026-03-23 H Conferees Named Lamar,Steverson,Powell 2026-03-19 H Decline to Concur/Invite Conf 2026-03-18 S Returned For Concurrence 2026-03-17 S Passed As Amended 2026-03-17 S Amended 2026-03-17 S Title Suff Do Pass As Amended 2026-03-04 S Referred To Finance 2026-02-27 H Transmitted To Senate 2026-02-26 H Passed As Amended 2026-02-26 H Amended 2026-02-26 H Reconsidered 2026-02-25 H Motion to Reconsider Entered (Bounds, Lamar, Steverson) 2026-02-25 H Passed 2026-02-24 H Title Suff Do Pass 2026-02-17 H Referred To Ways and Means
Votes
2026-02-25 House Passed Yea: 110 Nay: 1 2026-02-26 House Passed As Amended Yea: 120 Nay: 1 2026-03-17 Senate Passed As Amended Yea: 52 Nay: 0 2026-03-29 House Conference Report Adopted Yea: 98 Nay: 11 2026-03-29 Senate Conference Report Adopted Yea: 50 Nay: 0
Committee Referrals
2026-02-17 H Ways and Means 2026-03-04 S Finance
Amendments
0000-00-00 House Amendment No 1 Adopted 0000-00-00 Senate Committee Amendment No 1 Adopted
Bill Text Versions
2026-02-17 Introduced 2026-03-02 Engrossed 2026-03-31 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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