"Mississippi Social Media Tax Act"; create.

HB 1813 imposes a $7 tax per active Mississippi user on social media platforms with 1,000+ Mississippi users annually. It directly affects major platforms like Meta or TikTok that meet the user threshold, not individual users. Platforms must report active users quarterly, pay the tax, and the revenue funds a special "Social Media Platform Infrastructure Fund." This fund allocates 50% to counties and 50% to municipalities based on population, exclusively for road maintenance, broadband, water systems, public safety, and recreation infrastructure.