Mississippi House Bill 968 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on March 23 2023 - 100% progression
Action: 2023-03-23 - Died On Calendar
Text: Latest bill text (Engrossed) [HTML]

An Act To Amend Section 27-65-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tangible Personal Property" Under The State Sales Tax Law; To Define The Terms "computer Software", "computer Software Service" And "computer Service" Under The State Sales Tax Law; To Amend Section 27-65-23, Mississippi Code Of 1972, To Clarify The Taxation Of Computer Service; To Revise The Type Of Apportionment Formulae That May Be Used When A Taxpayer Performs Unitary Services; To Amend Section 27-67-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tangible Personal Property" Under The State Use Tax Law; To Define The Term "computer Software" Under The State Use Tax Law; To Provide That A Taxpayer That Has Paid A Sales Tax In Another State On Computer Software, Computer Software Service Or Computer Service That Is Taxable In This State Shall Be Allowed A Credit Against The Tax Imposed In This State On Such Computer Software, Computer Software Service Or Computer Service To The Extent That The Amount Of The Other Tax Is Properly Due And Actually Paid In The Other State And To The Extent That The Rate Of Sales Tax Imposed By And Paid In The Other State Does Not Exceed The Rate Of Sales Tax Imposed In This State; To Provide For The Allocation Of Taxable And Nontaxable Portions Of Computer Software, Computer Software Service Or Computer Service In Bundled Transactions; To Provide A Method For A Taxpayer That Paid Sales Or Use Tax To A Vendor That Collected And Remitted Such Taxes To The Department Of Revenue To Request A Refund From The Department Of Revenue For Excess Taxes Collected By The Vendor; To Clarify That A Taxpayer Using Computer Software, Computer Software Service Or Computer Service From Both Within And Without Mississippi, May Apportion The Sales Tax Or Use Tax On The Purchase Of Computer Software, Computer Software Service Or Computer Service According To The Use In Mississippi Compared To The Total Use In All States; To Bring Forward Section 27-65-7, Mississippi Code Of 1972, Which Defines Certain Terms Under The State Sales Tax, For The Purposes Of Possible Amendment; To Bring Forward Section 27-65-19, Mississippi Code Of 1972, Which Levies Sales Tax On Utilities, For The Purposes Of Possible Amendment; To Bring Forward Section 27-65-93, Mississippi Code Of 1972, Which Provides For Certain Duties Of The Commissioner Of Revenue Under The State Sales Tax Law, For The Purposes Of Possible Amendment; To Bring Forward Section 27-67-5, Mississippi Code Of 1972, Which Provides For The Levy Of Use Tax, For The Purposes Of Possible Amendment; And For Related Purposes.

Sales tax and use tax; revise provisions regarding computer software, computer software service and computer service.

Rep. John Lamar [R]

2023-03-06 - Senate - Senate Passed As Amended (Y: 50 N: 0 NV: 2 Abs: 0) [PASS]
2023-02-09 - House - House Passed As Amended (Y: 111 N: 1 NV: 8 Abs: 0) [PASS]

Date	Chamber	Action
2023-03-23	House	Died On Calendar
2023-03-07	Senate	Returned For Concurrence
2023-03-06	Senate	Passed As Amended
2023-03-06	Senate	Amended
2023-02-28	Senate	Title Suff Do Pass As Amended
2023-02-13	Senate	Referred To Finance
2023-02-10	House	Transmitted To Senate
2023-02-09	House	Passed As Amended
2023-02-09	House	Amended
2023-02-09	House	Committee Substitute Tabled
2023-01-19	House	Title Suff Do Pass Comm Sub
2023-01-16	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	65	19	Amended Code	See Bill Text
27	65	23	Amended Code	See Bill Text
27	65	3	Amended Code	See Bill Text
27	65	7	Amended Code	See Bill Text
27	65	93	Amended Code	See Bill Text
27	67	3	Amended Code	See Bill Text
27	67	5	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2023/pdf/history/HB/HB0968.xml
Text	https://billstatus.ls.state.ms.us/documents/2023/html/HB/0900-0999/HB0968IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2023/html/HB/0900-0999/HB0968CS.htm
Text	https://billstatus.ls.state.ms.us/documents/2023/html/HB/0900-0999/HB0968PS.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2023/html/ham/HB0968_H_Amend_01.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2023/html/sam/HB0968_S_Cmte_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2023/pdf/votes/house/0380047.pdf
Roll Call	https://billstatus.ls.state.ms.us/2023/pdf/votes/senate/0630004.pdf