Sales tax revenue; divert 2% from activities at Coast Coliseum and State Fairgrounds for repairs to those entities.

SB 2551 redirects 2% of state sales tax revenue collected from activities at the Mississippi Coast Coliseum and Convention Center to a dedicated trust fund for capital repairs or major improvements to that venue. It similarly redirects 2% of sales tax revenue from the Mississippi State Fairgrounds to a special fund managed by the Department of Agriculture and Commerce, restricted solely to repairs or capital projects at the fairgrounds. The bill directly affects these two state-owned facilities by creating dedicated funding streams for infrastructure upkeep, with no other uses permitted for the diverted revenue.