Bill > HB1813

This bill, known as the "Mississippi Social Media Tax Act," establishes a new tax on social media platforms that provide services to users in Mississippi, defining a "social media platform" as a digital service with at least one million active users nationally whose primary purpose is user-generated content and social interaction, and an "active user" as someone with a valid account who has used the platform during the tax period and is either located in Mississippi or has provided a Mississippi address. The tax is levied at a rate of $7.00 per active user per year, and platforms are considered to be furnishing services in Mississippi if they have at least 1,000 active users in the state during a tax period, regardless of physical presence, aligning with recent legal interpretations on taxation. Revenue collected from this tax will be deposited into a newly created "Social Media Platform Infrastructure Fund" in the State Treasury, with 50% allocated to counties and 50% to municipalities based on population, to be used for various infrastructure improvements such as roads, water systems, broadband, and public safety facilities, with specific reporting and expenditure requirements for local governments, and the Department of Revenue is tasked with administering and enforcing the act, including collecting taxes, imposing penalties for non-compliance, and reporting annually to the Legislature on the tax's performance, with the act set to take effect on January 1, 2027.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1813.xml