History of Actions | Background | Title |
Description: Sales taxation; revise the rate imposed on the sale of certain truck-tractors and semitrailers.
| 1 | 01/24/97 | (S) | Referred To Finance | |
| 2 | 02/26/97 | (S) | Died In Committee |
| Effective date | July 1, 1997 | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Bean
Code Sections: A 027-0065-0017, A 027-0065-0031
Title: AN ACT TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO TAX THE RETAIL SALE OF TRUCK-TRACTORS AND SEMITRAILERS USED IN INTERSTATE COMMERCE AND REGISTERED UNDER THE INTERNATIONAL REGISTRATION PLAN AT THE RATE OF 3% OF THE PORTION OF THE SALE THAT IS ATTRIBUTABLE TO THE USAGE OF SUCH TRUCK-TRACTOR OR SEMITRAILER IN MISSISSIPPI; TO PROVIDE THAT THE TAX LEVIED ON THE SALE OF SUCH TRUCK-TRACTOR AND SEMITRAILER SHALL BE REPORTED AND PAID DIRECTLY TO THE STATE TAX COMMISSION BY THE PURCHASER OF SUCH TRACTOR-TRAILER OR SEMITRAILER AT THE TIME OF REGISTRATION; TO AMEND SECTION 27-65-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
End Of Document
1997/History/SB\SB3074.htm