MS HB379 | 2020 | Regular Session
Status
Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on June 30 2020 - 100% progression
Action: 2020-06-30 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on June 30 2020 - 100% progression
Action: 2020-06-30 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Summary
An Act To Create The Mississippi Marketplace Facilitator Act Of 2020; To Amend Section 27-65-7, Mississippi Code Of 1972, To Revise The Definition Of The Terms "retailer" And "retail Sale" Under The Mississippi Sales Tax Law; To Amend Section 27-65-9, Mississippi Code Of 1972, To Revise The Definition Of The Term "doing Business" Under The Mississippi Sales Tax Law; To Amend Section 27-67-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "person Doing Business In This State" Under The Mississippi Use Tax Law; To Define The Terms "marketplace Facilitator," "marketplace Seller" And "remote Seller" Under The Mississippi Use Tax Law; To Amend Section 27-67-11, Mississippi Code Of 1972, To Authorize The Department Of Revenue To Audit A Marketplace Facilitator Solely For Sales Made By Marketplace Sellers And Facilitated By The Marketplace Facilitator; To Provide That The Department Of Revenue Shall Not Audit A Marketplace Seller For Sales Facilitated By A Marketplace Facilitator Except To The Extent A Marketplace Facilitator Seeks Relief From Liability To Collect And Remit Use Tax Due To Incorrect Or Insufficient Information Given To The Marketplace Facilitator By The Marketplace Seller; To Specify That The Marketplace Facilitator And The Marketplace Seller Are Not Prohibited, Under Certain Circumstances, From Contractually Agreeing To Have The Marketplace Seller Collect And Remit All Applicable Taxes And Fees; To Amend Section 27-67-31, Mississippi Code Of 1972, To Revise The Amount Of State Use Tax Revenue That Is Diverted To The Local System Bridge Replacement And Rehabilitation Fund; And For Related Purposes.
Title
Mississippi Marketplace Facilitator Act of 2020; create.
Sponsors
| Rep. John Lamar [R] |
Roll Calls
2020-06-19 - Senate - Senate Conference Report Adopted (Y: 47 N: 2 NV: 3 Abs: 0) [PASS]
2020-06-19 - House - House Conference Report Adopted (Y: 113 N: 5 NV: 2 Abs: 0) [PASS]
2020-06-12 - Senate - Senate Passed As Amended (Y: 43 N: 0 NV: 5 Abs: 0) [PASS]
2020-02-25 - House - House Passed As Amended (Y: 106 N: 13 NV: 2 Abs: 0) [PASS]
2020-06-19 - House - House Conference Report Adopted (Y: 113 N: 5 NV: 2 Abs: 0) [PASS]
2020-06-12 - Senate - Senate Passed As Amended (Y: 43 N: 0 NV: 5 Abs: 0) [PASS]
2020-02-25 - House - House Passed As Amended (Y: 106 N: 13 NV: 2 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2020-06-30 | Approved by Governor | |
| 2020-06-24 | Senate | Enrolled Bill Signed |
| 2020-06-23 | House | Enrolled Bill Signed |
| 2020-06-19 | Senate | Conference Report Adopted |
| 2020-06-19 | House | Conference Report Adopted |
| 2020-06-18 | Senate | Conference Report Filed |
| 2020-06-18 | House | Conference Report Filed |
| 2020-06-18 | Senate | Conferees Named Harkins,Doty,Thompson |
| 2020-06-18 | House | Conferees Named Lamar,Steverson,Massengill |
| 2020-06-17 | House | Decline to Concur/Invite Conf |
| 2020-06-16 | Senate | Returned For Concurrence |
| 2020-06-12 | Senate | Passed As Amended |
| 2020-06-12 | Senate | Amended |
| 2020-06-04 | Senate | Title Suff Do Pass As Amended |
| 2020-05-11 | Senate | Referred To Finance |
| 2020-02-28 | House | Transmitted To Senate |
| 2020-02-27 | House | Motion to Reconsider Tabled |
| 2020-02-25 | House | Motion to Reconsider Entered (Hines, Lamar, Steverson) |
| 2020-02-25 | House | Passed As Amended |
| 2020-02-25 | House | Committee Substitute Adopted |
| 2020-02-20 | House | Title Suff Do Pass Comm Sub |
| 2020-01-31 | House | Referred To Ways and Means |
