Bill Text: MS HB1559 | 2014 | Regular Session | Introduced
Bill Title: Sales tax; exempt admission to and parking at certain livestock and agricultural facilities.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Failed) 2014-02-26 - Died In Committee [HB1559 Detail]
Download: Mississippi-2014-HB1559-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Ways and Means
By: Representatives Currie, Arnold, Formby
House Bill 1559
AN ACT TO AMEND SECTIONS 27-65-22 AND 27-65-105, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION ANY ADMISSIONS TO AND PARKING AT LIVESTOCK FACILITIES, AGRICULTURE FACILITIES OR OTHER FACILITIES CONSTRUCTED, RENOVATED OR EXPANDED WITH FUNDS FROM THE GRANT PROGRAM AUTHORIZED UNDER SECTION 18 OF CHAPTER 530, LAWS OF 1995, WHEN THE NET PROCEEDS OF THE ADMISSION ARE TO BE USED SOLELY FOR RELIGIOUS, CHARITABLE, EDUCATIONAL OR CIVIC PURPOSES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-22, Mississippi Code of 1972, is amended as follows:
27-65-22. (1) Upon every
person engaging or continuing in any amusement business or activity, which
shall include all manner and forms of entertainment and amusement, all forms of
diversion, sport, recreation or pastime, shows, exhibitions, contests,
displays, games or any other and all methods of obtaining admission charges,
donations, contributions or monetary charges of any character, from the general
public or a limited or selected number thereof, directly or indirectly in
return for other than tangible property or specific personal or professional
services, whether such amusement is held or conducted in a public or private
building, hotel, tent, pavilion, lot or resort, enclosed or in the open, there
is hereby levied, assessed and shall be collected a tax equal to seven percent
(7%) of the gross income received as admission, except as otherwise provided
herein. In lieu of the rate set forth above, there is hereby imposed, levied
and assessed, to be collected as hereinafter provided, a tax of three percent
(3%) of gross revenue derived from sales of admission to * * * publicly owned enclosed coliseums and
auditoriums (except admissions to athletic contests between colleges and
universities) * * *. There is hereby imposed,
levied and assessed a tax of seven percent (7%) of gross revenue derived from
sales of admission to events conducted on property managed by the Mississippi
Veterans Memorial Stadium, which tax shall be administered in the manner prescribed
in this chapter, subject, however, to the provisions of Sections 55-23-3
through 55-23-11.
(2) The operator of any place of amusement in this state shall collect the tax imposed by this section, in addition to the price charged for admission to any place of amusement, and under all circumstances the person conducting the amusement shall be liable for, and pay the tax imposed based upon the actual charge for such admission. Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the buildings, lots or places where the amusements are to be conducted, or where such temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit as required by this chapter, the tax imposed by this chapter shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted, unless paid by the person conducting the amusement, and the applicant for such temporary permit shall furnish with the application therefor, the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted, and such owner, lessee or custodian shall be notified by the commission of the issuance of such permit, and of the joint liability for such tax.
(3) The tax imposed by this section shall not be levied or collected upon:
(a) Any admissions charged at any place of amusement operated by a religious, charitable or educational organization, or by a nonprofit civic club or fraternal organization (i) when the net proceeds of such admissions do not inure to any one or more individuals within such organization and are to be used solely for religious, charitable, educational or civic purposes; or (ii) when the entire net proceeds are used to defray the normal operating expenses of such organization, such as loan payments, maintenance costs, repairs and other operating expenses;
(b) Any admissions charged to hear gospel singing when promoted by a duly constituted local, bona fide nonprofit charitable or religious organization, irrespective of the fact that the performers and promoters are paid out of the proceeds of admissions collected, provided the program is composed entirely of gospel singing and not generally mixed with hillbilly or popular singing;
(c) Any admissions charged at any athletic games or contests between high schools or between grammar schools;
(d) Any admissions or tickets to or for baseball games between teams operated under a professional league franchise;
(e) Any admissions to county, state or community fairs, or any admissions to entertainments presented in community homes or houses which are publicly owned and controlled, and the proceeds of which do not inure to any individual or individuals;
(f) Any admissions or tickets to organized garden pilgrimages and to antebellum and historic houses when sponsored by an organized civic or garden club;
(g) Any admissions to any golf tournament held under the auspices of the Professional Golf Association or United States Golf Association wherein touring professionals compete, if such tournament is sponsored by a nonprofit association incorporated under the laws of the State of Mississippi where no dividends are declared and the proceeds do not inure to any individual or group;
(h) Any admissions to university or community college conference, state, regional or national playoffs or championships;
(i) Any admissions or fees charged by any county or municipally owned and operated swimming pools, golf courses and tennis courts other than sales or rental of tangible personal property;
(j) Any admissions charged for the performance of symphony orchestras, operas, vocal or instrumental artists in which professional or amateur performers are compensated out of the proceeds of such admissions, when sponsored by local music or charity associations, or amateur dramatic performances or professional dramatic productions when sponsored by a children's dramatic association, where no dividends are declared, profits received, nor any salary or compensation paid to any of the members of such associations, or to any person for procuring or producing such performance;
(k) Any admissions or
tickets to or for hockey games between teams operated under a professional
league franchise; * * *
(l) Any admissions or
tickets to or for events sanctioned by the Mississippi Athletic Commission that
are held within publicly owned enclosed coliseums and auditoriums * * *; and
(m) Any admissions to livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995, when the net proceeds of the admission are to be used solely for religious, charitable, educational or civic purposes.
SECTION 2. Section 27-65-105, Mississippi Code of 1972, is amended as follows:
27-65-105. The exemption from the provisions of this chapter which are of a governmental nature or which are more properly classified as governmental exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitutions of the United States or the State of Mississippi. No governmental exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent governmental exemption from the tax levied hereunder shall be provided by amendment to this section.
No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972, except as provided by paragraph (f) of this section.
The tax levied by this chapter shall not apply to the following:
(a) Sales of property, labor, services or products taxable under Sections 27-65-17, 27-65-19, 27-65-23 and 27-19-26, when sold to and billed directly to and payment therefor is made directly by the United States government, the State of Mississippi and its departments, institutions, counties and municipalities or departments or school districts of said counties and municipalities.
The exemption from the tax imposed under this chapter shall not apply to sales of tangible personal property or specified digital products, labor or services to contractors purchasing in the performance of contracts with the United States, the State of Mississippi, counties and municipalities.
(b) Sales to schools, when such schools are supported wholly or in part by funds provided by the State of Mississippi, provided that this exemption does not apply to sales of property which is not to be used in the ordinary operation of the school, or which is to be resold to the students or the public.
(c) Amounts received from the sale of school textbooks to students.
(d) Sales to the Mississippi Band of Choctaw Indians, but not to Indians individually.
(e) Sales of fire fighting equipment to governmental fire departments or volunteer fire departments for their use.
(f) Sales of any gas from any project, as defined in the Municipal Gas Authority of Mississippi Law, to any municipality shall not be subject to sales, use or other tax.
(g) Sales of home medical equipment and home medical supplies listed as eligible for payment under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment, when ordered or prescribed by a licensed physician for medical purposes of a patient, and when payment for such equipment or supplies, or both, is made, in part or in whole, under the provisions of the Medicare or Medicaid program, then the entire sale shall be exempt from the taxes imposed by this chapter.
(h) Sales to regional educational service agencies established under Section 37-7-345.
(i) Sales of buses and other motor vehicles, and parts and labor used to maintain and/or repair such buses and motor vehicles, to an entity that (a) has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) uses or will use the buses and other motor vehicles for such transportation purposes. This paragraph (i) shall apply to contracts entered into or renewed on or after July 1, 2010.
(j) Parking at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995, when the net proceeds of the admission are to be used solely for religious, charitable, educational or civic purposes.
SECTION 3. This act shall take effect and be in force from and after July 1, 2014.
