Bill Text: MS HB1398 | 2012 | Regular Session | Introduced
Bill Title: Trauma Care Systems Fund; exempt certain golf carts from fee imposed for.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2012-03-06 - Died In Committee [HB1398 Detail]
Download: Mississippi-2012-HB1398-Introduced.html
MISSISSIPPI LEGISLATURE
2012 Regular Session
To: Public Health and Human Services; Ways and Means
By: Representative Hood (By Request)
House Bill 1398
AN ACT TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO EXEMPT GOLF CARTS WITH A MAXIMUM SPEED OF LESS THAN 20 MILES PER HOUR FROM THE POINT-OF-SALE FEE AND THE OUT-OF-STATE PURCHASE FEE THAT ARE LEVIED ON ALL-TERRAIN VEHICLES AND MOTORCYCLES FOR DEPOSIT INTO THE MISSISSIPPI TRAUMA CARE SYSTEMS FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 63-17-171, Mississippi Code of 1972, is amended as follows:
63-17-171. (1) (a) Except as otherwise provided in subsection (3) of this section, there is levied a point-of-sale fee of Fifty Dollars ($50.00) on the retail sales of all-terrain vehicles and motorcycles as defined in Section 63-21-5. The seller of an all-terrain vehicle or a motorcycle shall collect the fee from the purchaser at the time of sale and remit the fee to the Department of Revenue, which shall deposit the proceeds of the fees into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.
(b) The seller of an all-terrain vehicle or a motorcycle shall provide a written statement to the purchaser, which may be printed on the sales receipt, that reads as follows: "$50.00 of the amount that you paid for this vehicle will be used to fund the Mississippi Trauma Care System."
(2) (a) There is levied a fee of Fifty Dollars ($50.00) on a resident of this state who purchases a new and not previously registered motorcycle in another state and brings the motorcycle into this state. The person shall pay the fee to the tax collector at the time of registering the motorcycle and applying for a license tag. The tax collector shall remit the fee to the Department of Revenue, which shall deposit the proceeds of the fee into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.
(b) Except as otherwise provided in subsection (3) of this section, there is levied a fee of Fifty Dollars ($50.00) on a resident of this state who purchases a new all-terrain vehicle in another state and brings the vehicle into this state. The person shall pay the fee to the Department of Revenue, which shall deposit the proceeds of the fee into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.
(3) Motorized carts with a maximum speed of less than twenty (20) miles per hour that are designed for use on a golf course shall be exempt from the fees levied in subsections (1) and (2) of this section.
SECTION 2. This act shall take effect and be in force from and after July 1, 2012.
