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SB 2805 Mississippi Senate · 2025 Regular Session

Hotels; revise definition for purposes of local and private sales taxes, and conform for health regulations.

SB 2805 expands the definition of "hotel" for local sales tax purposes to include online booking platforms (like Airbnb or Expedia) that list rooms, collect payments from customers, and transfer funds to property owners. This means these third-party platforms must now pay local sales taxes on the room rental revenue they facilitate, rather than only the hotels themselves. The bill also clarifies that such platforms are excluded from state health regulations under Section 41-49-3. The changes take effect July 1, 2025.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExpands local sales tax collection to online platforms, closing a revenue loophole and increasing municipal tax revenue for budget purposes.95% confidence
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
Senate Passage
Feb 2025
House Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Feb 27, 2025 Signed Mar 24, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

As Passed the upper → Current version · 2 edits
MINOR
The bill title was updated to reflect its current status as sent to the Governor rather than passed by the Senate. The substantive legislative text appears unchanged in this diff, with only status indicators and session headers modified.
TECHNICAL

Bill status updated from 'As Passed the Senate' to 'As Sent to Governor' in both the title and header section

Removed 'As Passed the Senate' designation from the act description line

Floor votes · Senate Feb 26, 2025 · House Mar 18, 2025

How they voted

48–2
Passed · 1 other
Total votes 51
Feb 26, 2025
D Democratic16
16 Yea
100% Yea
R Republican35
32 Yea 2 Nay 1
91% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
11
Key actions
5
Committee
4
Mar 24, 2025
Signed into law
Approved by Governor
executive
Mar 18, 2025
Lower · Passed
Passed
lower
Mar 17, 2025
Lower · Passed
Title Suff Do Pass
lower
Feb 28, 2025
Committee
Referred To Ways and Means
lower
Feb 27, 2025
Introduced
Transmitted To House
upper
Feb 26, 2025
Upper · Passed
Passed
upper
Feb 20, 2025
Upper · Passed
Title Suff Do Pass Comm Sub
upper
Jan 20, 2025
Committee
Referred To Finance
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.