Mississippi House Bill 1613 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 4-2)
Status: Failed on February 24 2010 - 100% progression
Action: 2010-02-24 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Create New Section 27-65-24, Mississippi Code Of 1972, To Levy A Tax On The Sale Of Manufacturing Or Processing Machinery To Be Installed And/or Used At A Refinery In This State And On The Performance Of Construction Services At Or In Regard To A Refinery In This State; To Provide That If The Owner Of The Refinery Holds A Direct Pay Permit Issued By The Department Of Revenue, The Owner Must Furnish The Permit To The Seller Or Person Performing The Construction Activity Unless The Holder Of The Direct Pay Permit Is Given Written Instructions Or Written Authority To Do Otherwise By The Commissioner Of Revenue; To Provide That After Being Furnished The Direct Pay Permit, The Seller Or Person Performing The Construction Activity Shall Be Relieved Of The Duty To Collect The Tax And The Owner Of The Refinery Shall Pay The Tax In The Manner Required By Rule And Regulation Promulgated By The Commissioner; To Amend Section 27-65-21, Mississippi Code Of 1972, To Exempt Construction Activities Performed At Certain Refineries From The Tax Imposed By This Section; To Amend Section 27-65-93, Mississippi Code Of 1972, To Allow The Holder Of A Direct Pay Permit To Pay The Taxes Due Under Section 27-65-24, Mississippi Code Of 1972; To Amend Section 27-67-5, Mississippi Code Of 1972, To Provide That The Use Tax Shall Apply To Certain Equipment Used At Refinery Operations At The Rate Provided For In Section 27-65-24, Mississippi Code Of 1972; To Amend Sections 57-3-33, 57-10-255, 57-10-439 And 57-71-13, Mississippi Code Of 1972, To Provide That Purchases Financed By Certain Bond Proceeds Shall Not Be Exempt From The Tax Levied In Section 27-65-24(1)(b), Mississippi Code Of 1972; And For Related Purposes.

Sales tax; impose a tax on sales of machinery and construction services at certain refineries.

Rep. Billy Broomfield [D]	Rep. Jeffrey Guice [R]	Rep. Frank Hamilton [R]	Rep. Brandon Jones [D]
Rep. John Read [R]	Rep. Henry Zuber [R]

Date	Chamber	Action
2010-02-24		Died In Committee
2010-02-11		Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2010/pdf/history/HB/HB1613.xml
Text	https://billstatus.ls.state.ms.us/documents/2010/html/HB/1600-1699/HB1613IN.htm