MS SB2456 | 2017 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on January 31 2017 - 100% progression
Action: 2017-01-31 - Died In Committee
Text: Latest bill text (Introduced) [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 Distributed To Municipalities; And For Related Purposes.

Tracking Information

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Title

Use tax; revise definition of certain terms for purposes of, distribute to municipalities certain portion of revenue collected from.

Sponsors


History

DateChamberAction
2017-01-31SenateDied In Committee
2017-01-16SenateReferred To Finance

Mississippi State Sources


Bill Comments

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