MS HB480 | 2017 | Regular Session

Status

Completed Legislative Action
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: Failed on February 28 2017 - 100% progression
Action: 2017-02-28 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

Summary

An Act To Amend Section 27-67-3, Mississippi Code Of 1972, To Revise The Definition Of The Terms "person Doing Business In This State" And "person Maintaining A Place Of Business Within This State" Under The Mississippi Use Tax Law To Include Any Out-of-state Seller Who Lacks A Physical Presence In This State But Who Is Making Retail Sales Of Tangible Personal Property Into This State And Has A Substantial Economic Presence In This State By Such Seller's Retail Sales Of Tangible Personal Property Sold Into This State Exceeding $250,000.00 Based On The Immediately Preceding Calendar Year Sales; To Provide That A Portion Of Use Tax Revenue Collected From Certain Out-of-state Sellers Shall Be Deposited Into A Special Fund In The State Treasury And Used For The Repair, Maintenance And Reconstruction Of Roads, Streets And Bridges In The State; To Provide That A Portion Of Use Tax Revenue Collected From Certain Out-of-state Sellers Shall Be Distributed To Counties And Municipalities For Use On The Repair, Maintenance And Reconstruction Of Roads, Streets And Bridges; And For Related Purposes.

Tracking Information

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Title

Use tax; revise definition of certain terms for purposes of, distribute revenue collected from certain out-of-state sellers.

Sponsors


Roll Calls

2017-02-01 - House - House Passed (Y: 78 N: 39 NV: 5 Abs: 0) [PASS]

History

DateChamberAction
2017-02-28SenateDied In Committee
2017-02-22SenateReferred To Finance
2017-02-07HouseTransmitted To Senate
2017-02-06HouseMotion to Reconsider Tabled
2017-02-02HouseMotion to Recnsdr Tabled Lost
2017-02-01HouseMotion to Reconsider Entered (Criswell, Smith, Lamar)
2017-02-01HousePassed
2017-02-01HousePoint of Order-Not Well Taken
2017-02-01HousePoint of Order Raised
2017-02-01HouseCommittee Substitute Adopted
2017-01-30HouseRead the Third Time
2017-01-26HouseTitle Suff Do Pass Comm Sub
2017-01-11HouseReferred To Ways and Means

Mississippi State Sources


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