Bill Text: MS SB2397 | 2017 | Regular Session | Introduced
Bill Title: Use tax; remove provision that makes a person liable for tax on a service.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2017-01-31 - Died In Committee [SB2397 Detail]
Download: Mississippi-2017-SB2397-Introduced.html
MISSISSIPPI LEGISLATURE
2017 Regular Session
To: Finance
By: Senator(s) Fillingane
Senate Bill 2397
AN ACT TO AMEND SECTION 27-67-13, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT MAKES A PERSON WHO RECEIVES A TAXABLE SERVICE LIABLE FOR THE USE TAX UPON SUCH SERVICE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-67-13, Mississippi Code of 1972, is amended as follows:
27-67-13. Any person who
uses, stores, or consumes any tangible personal property or specified digital
products upon which a tax is * * * imposed * * *
by this article upon which the tax has not been paid to the commissioner
or to a seller authorized by the commissioner to collect the tax, shall be
liable * * *
for the tax, and shall file returns and pay the tax due the state to the
commissioner as provided by this article.
SECTION 2. This act shall take effect and be in force from and after July 1, 2017.
