SB 3115 Mississippi Senate · 2026 Regular Session

Sales tax; authorize levy of additional 1% by counties within the metropolitan planning area of an MPO.

SB 3115 would allow counties within metropolitan areas covered by a metropolitan planning organization (MPO) to impose an additional 1% sales tax on most retail transactions, but only if approved by at least 60% of voters in a public election. The tax revenue must fund road and bridge repairs, water and sewer projects, and public safety services like law enforcement and fire departments. The tax would expire every four years unless renewed by voters in a new election. Exempt from the tax are restaurant food sales and hotel room rentals for lodging.
Bill status died 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 17, 2026 Last action Feb 25, 2026