Mississippi Senate Bill 2008 (Prior Session Legislation)

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Completed Legislative Action
Sponsorship: Partisan Bill (Democrat 1)
Status: Failed on January 31 2017 - 100% progression
Action: 2017-01-31 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-67-4, Mississippi Code Of 1972, To Provide That A Person Is Subject To The Power Of This State To Levy And Collect The Use Tax When The Person Makes A Sale Of Tangible Personal Property Taxable Under This Article By Soliciting Business Through An Independent Contractor Or Other Representative Who Is A Resident Of This State; To Provide That A Person Shall Be Presumed To Be Soliciting Business Through An Independent Contractor Or Other Representative Who Is A Resident Of This State If The Person Has Entered Into An Agreement With A Resident Of This State Under Which The Resident, For A Commission Or Other Consideration, Directly Or Indirectly Refers Potential Customers, Whether By A Link On An Internet Website Or Otherwise, To The Seller, If The Cumulative Gross Receipts From Sales By The Seller To The Customers In The State Who Are Referred To The Seller By All Residents With This Type Of An Agreement With The Seller Is In Excess Of $10,000.00 During The Preceding Four Quarterly Periods; And For Related Purposes.

Use tax; seller must collect if the sale is solicited through a resident that is receiving compensation for certain customer referrals.

Sen. Hob Bryan [D]

Date	Chamber	Action
2017-01-31	Senate	Died In Committee
2017-01-05	Senate	Referred To Finance

Type	Source
Summary	https://billstatus.ls.state.ms.us/2017/pdf/history/SB/SB2008.xml
Text	https://billstatus.ls.state.ms.us/documents/2017/html/SB/2001-2099/SB2008IN.htm