Mississippi Senate Bill 2773 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on March 12 2020 - 100% progression
Action: 2020-03-12 - Died On Calendar
Text: Latest bill text (Introduced) [HTML]

An Act To Create The Mississippi Marketplace Facilitator Act Of 2020; To Amend Section 27-65-7, Mississippi Code Of 1972, To Revise The Definition Of The Terms "retailer" And "retail Sale" Under The Mississippi Sales Tax Law; To Amend Section 27-65-9, Mississippi Code Of 1972, To Revise The Definition Of The Term "doing Business" Under The Mississippi Sales Tax Law; 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," And To Define The Terms "marketplace Facilitator," "marketplace Seller" And "remote Seller," Under The Mississippi Use Tax Law; To Amend Section 27-67-11, Mississippi Code Of 1972, To Authorize The Department Of Revenue To Audit A Marketplace Facilitator Solely For Sales Made By Marketplace Sellers And Facilitated By The Marketplace Facilitator; To Provide That The Department Of Revenue Shall Not Audit A Marketplace Seller For Sales Facilitated By A Marketplace Facilitator Except To The Extent A Marketplace Facilitator Seeks Relief From Liability For Failure To Collect And Remit The Correct Amount Of Use Tax Due To Incorrect Or Insufficient Information Given To The Marketplace Facilitator By The Marketplace Seller Under Certain Circumstances; And For Related Purposes.

Mississippi Marketplace Facilitator Act of 2020; create.

Sen. Josh Harkins [R]

Date	Chamber	Action
2020-03-12	Senate	Died On Calendar
2020-03-03	Senate	Title Suff Do Pass
2020-02-17	Senate	Referred To Finance

Type	Source
Summary	https://billstatus.ls.state.ms.us/2020/pdf/history/SB/SB2773.xml
Text	https://billstatus.ls.state.ms.us/documents/2020/html/SB/2700-2799/SB2773IN.htm