MS SB2291 | 2020 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Republican 5-0)
Status: Failed on June 9 2020 - 100% progression
Action: 2020-06-09 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

Summary

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Require A Certificate From The Department Of Revenue For Commercial Farmers To Receive The 1.5% Sales Tax Rate For Farm Tractors, Parts And Labor Used To Maintain And/or Repair Such Tractors, And Farm Implements To Be Used In Certain Specified Applications; To Require Presentation Of The Certificate At The Time Of Purchase To Receive The Reduced Rate; To Require The Department To Establish An Application Process For Issuance Of The Certificate, Including Verification By The Applicant That The Implements Purchased At The Reduced Rate Will Be Used For The Statutorily Specified Agricultural Purposes; To Provide That Each Certificate Shall Be Numbered And Shall Be Valid For Four Years, Or Until The Applicant Is No Longer Operating Within The Scope Of The Original Application; To Subject Misrepresentation On The Application To Applicable Tax, Penalty And Interest; And For Related Purposes.

Tracking Information

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Title

Sales tax; require Department of Revenue certificate for commercial farmers to receive 1.5% sales tax rate.

Sponsors


Roll Calls

2020-03-04 - Senate - Senate Passed (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]

History

DateChamberAction
2020-06-09HouseDied In Committee
2020-03-17HouseReferred To Agriculture;Ways and Means
2020-03-05SenateTransmitted To House
2020-03-04SenatePassed
2020-02-27SenateTitle Suff Do Pass
2020-02-24SenateDR - TSDP: AG To FI
2020-02-07SenateReferred To Agriculture;Finance

Mississippi State Sources


Bill Comments

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