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HB 919

Sales tax; revise definition of "hotel" and "motel" for purposes of.

2025 Regular Session Introduced by Trey Lamar

HB 919 redefines "hotel" and "motel" for Mississippi sales tax purposes, potentially shifting tax liability among lodging providers and affecting state revenue collection.

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Bill Summary · HB 919

Legislative bill overview

HB 919 revises Mississippi's tax code definitions of "hotel" and "motel" for sales tax purposes. The bill modifies how these accommodation types are classified and taxed, potentially affecting which short-term lodging facilities are subject to hotel/motel sales taxes versus other tax categories.

Why is this important

Sales tax classification determines the tax burden on lodging businesses and affects state revenue collection. Redefining these terms could shift tax obligations between traditional hotels, motels, vacation rentals, and other accommodation providers, impacting both business operations and state budget projections.

Potential points of contention

  • Scope of definition changes: Unclear whether the revised definitions expand or narrow which properties qualify as taxable hotels/motels, potentially benefiting or burdening specific industry segments
  • Vacation rental treatment: The bill may address how emerging platforms (Airbnb, VRBO) are taxed relative to traditional hospitality, creating competitive advantages or disadvantages
  • Revenue implications: Depending on changes, the state could gain or lose sales tax revenue, affecting budget allocations and local tourism infrastructure funding

Compiled from official sources — confirm details with the bill’s official record.

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