Sales tax; exempt admissions charged at athletic games or contests between universities or colleges.

HB 4009 exempts admissions charged for athletic games or contests between universities or colleges from Mississippi's 7% sales tax. This directly affects colleges and universities that charge admission to intercollegiate sporting events. The bill amends Mississippi's tax code to explicitly include these admissions under the existing exemption listed in Section 27-65-22(3)(c), removing them from the standard sales tax calculation. The change applies only to admissions for games between educational institutions, not to professional sports or other event types covered under separate exemptions.