Mississippi Legislature

1997 Regular Session

Subject: TAXATION

As of 12/08/97 at 12:00

Instructions Bill Status Menu






HB  12  Sales tax; exempt finance charges from.                   Short
  $%       02/26 (H) Died In Committee
HB  22  Motor vehicle privilege and ad valorem taxes; authorize   Holland
  $%    cash refund upon sale or transfer.                     
           02/26 (H) Died In Committee
HB  64  Privilege taxes; reduce levy on travel agents and         Davis (102nd)
  $%    travel agencies.                                       
           02/26 (H) Died In Committee
HB  65  Sales tax; reduce tax on retail sales of motorcycles.     Davis (102nd)
  $%       02/26 (H) Died In Committee
HB  68  Local income tax; authorize certain municipalities to     Green (72nd)
  $%    levy.                                                  
           02/26 (H) Died In Committee
HB  74  Income tax;  allow credit for child adoption expenses.    Green (72nd)
  $%       02/26 (H) Died In Committee
HB  78  Sales tax; exempt finance charges from.                   Green (72nd)
  $%       02/26 (H) Died In Committee
HB  79  Sales tax; exempt food sold to senior citizens and        Green (72nd)
  $%    totally disabled persons.                              
           02/26 (H) Died In Committee
HB  89  Privilege tax; provide for reciprocal assessment on       Endt
  $%    professionals from states where Mississippi residents  
        are assessed.                                          
           02/26 (H) Died In Committee
HB  93  Motor vehicle ad valorem tax; grant exemption for         Endt
  $%    out-of-state servicemen.                               
           02/26 (H) Died In Committee
HB  94  Unpaid ad valorem taxes; purchasers of certain vehicles   Endt
        not liable for taxes owed by sellers.                  
           02/04 (H) Died In Committee
HB  95  Sales tax; exempt hearing aids, prosthetic devices, and   Endt
  $%    dentures from.                                         
           02/26 (H) Died In Committee
HB  96  Homestead exemption; increase.                            Endt
  $%       02/26 (H) Died In Committee
HB 125  Mineral interests; revise procedure for payment of        Ellzey
   %    taxes.                                                 
           02/04 (H) Died In Committee
HB 127  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           02/26 (H) Died In Committee
HB 149  Adverse possession; prohibit if owner pays taxes.         Taylor
           02/04 (H) Died In Committee
HB 158  Sales tax; reduce rate imposed on retail sales of         Manning
  $%    previously titled private carriers of passengers and   
        light carriers of property.                            
           02/26 (H) Died In Committee
HB 162  Sales tax; exempt sales to certain community and          Perkins
  $%    recreational centers.                                  
           02/26 (H) Died In Committee
HB 163  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/26 (H) Died In Committee
HB 177  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           02/26 (H) Died In Committee
HB 186  Income tax; provide credit for legal child adoption.      Ryan
  $%       02/26 (H) Died In Committee
HB 188  Sales tax; exempt sales to or by Signature Works, Inc.,   Barnett (92nd)
  $%    formerly known as Royal Maid Association for the Blind.
           02/26 (H) Died In Committee
HB 198  Sales tax; increase diversion to municpalities from       Young
        18.5% to 20.5%.                                        
           02/04 (H) Died In Committee
HB 200  Ad valorem tax; exempt equipment and machinery used to    Frierson
  $%    process or package blueberries.                        
           02/26 (H) Died In Committee
HB 228  School boards; delete authority to increase ad valorem    Moak
   %    taxes automatically.                                   
           02/04 (H) Died In Committee
HB 229  Ad valorem taxes; delete school board's authority to      Denny
   %    increase taxes without referendum approval.            
           02/04 (H) Died In Committee
HB 233  Sales tax; pay county percentage of sales tax generated   Nettles
        from business activities outside city.                 
           02/04 (H) Died In Committee
HB 240  Excise tax; exempt fuel used in fire department trucks.   Frierson
  $%       02/26 (H) Died In Committee
HB 242  Income tax; provide credit for ad valorem taxes paid on   Frierson
  $%    equipment used in processing or packaging blueberries. 
           02/26 (H) Died In Committee
HB 243  Ad valorem taxes; 10% cap on increase in assessed value   Ellzey
  $%    of agricultural property and commercial poultry houses.
           02/26 (H) Died In Committee
HB 256  Local privilege tax; reduce levy on travel agencies and   Short
  $%    agents.                                                
           02/26 (H) Died In Committee
HB 257  Local privilege tax; remove on travel agents.             Short
  $%       02/26 (H) Died In Committee
HB 260  Homestead exemption; increase for persons sixty-five      Guice
  $%    years of age or older or disabled.                     
           02/26 (H) Died In Committee
HB 268  Oil and gas; revise administrative tax millage for        Bowles
  $%    conservation purposes and other enforcement.           
           02/26 (H) Died In Committee
HB 286  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/26 (H) Died In Committee
HB 311  Solid waste; authorize municipalities to increase ad      Ryan
  $%    valorem tax millage rate and use general funds to      
        defray cost of collection.                             
           02/26 (H) Died In Committee
HB 324  School districts; mandatory referendum on ad valorem      Reeves
   %    tax increase above fiscal year 1997 rate.              
           02/04 (H) Died In Committee
HB 325  School districts; mandatory referendum on ad valorem      Reeves
   %    tax increases above certain millage rate.              
           02/04 (H) Died In Committee
HB 360  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/26 (H) Died In Committee
HB 369  Sales tax; exempt Dixie Youth Baseball from.              Taylor
  $%       02/26 (H) Died In Committee
HB 377  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to cities and cap city ad valorem tax.       
           02/04 (H) Died In Committee
HB 378  Homestead exemption; reimburse cities of 5,000 and        Young
        below for entire loss from exemption.                  
           02/04 (H) Died In Committee
HB 385  Ad valorem taxes; delete repealer on authority to         Ford
 *      assess based on one year average.                      
           03/18 Approved by Governor
HB 401  Fuel tax; extend repealer on distribution of certain      Ford
        proceeds derived from.                                 
           02/04 (H) Died In Committee
HB 419  Ad valorem taxes; delete repealer on law concerning       Holden
   %    attachment of and authority to assess on inventory     
        based on one year average.                             
           02/04 (H) Died In Committee
HB 435  Motor vehicle ad valorem taxes; delinquent taxpayer not   Rotenberry
  $%    ineligible to receive tax credit.                      
           02/26 (H) Died In Committee
HB 448  Income tax; setoff delinquent criminal fines and          Endt
        penalties from any income tax refund due a taxpayer.   
           02/04 (H) Died In Committee
HB 497  Sales tax; exempt certain humane societies.               King
  $%       02/26 (H) Died In Committee
HB 511  Sales tax; exempt sales of prescription eyeglasses and    Warren
  $%    hearing aids.                                          
           02/26 (H) Died In Committee
HB 521  Ad valorem taxes; require county to reduce millage rate   Guice
  $%    when property within county is assessed at higher rate.
           02/26 (H) Died In Committee
HB 526  Income tax; exempt certain amounts paid from Soil and     Holland
 *$%    Water Cost-Share Program from "gross income".          
           03/18 (S) Died In Committee
HB 533  Ad valorem taxes; exempt first $100,000.00 of personal    Endt
  $%    property/products owned or held by manufacturers or    
        certain other businesses.                              
           02/26 (H) Died In Committee
HB 545  Sales tax; exempt sales of tangible personal property     Moore
  $%    or services to certain churches.                       
           02/26 (H) Died In Committee
HB 546  Ad valorem tax; watercraft used in gaming operations      Janus
  $%    not exempt from.                                       
           02/26 (H) Died In Committee
HB 548  Ad valorem tax; watercraft used in gaming operations      Simpson
  $%    not exempt from.                                       
           03/18 (S) Died In Committee
HB 573  Sales tax; include glider kits within the meaning of      Warren
  $%    truck-tractors for purposes of tax rate.               
           02/26 (H) Died In Committee
HB 574  Taxation; provide sales tax exemption for county rescue   Cummings
  $%    squads not affiliated with a fire department.          
           02/26 (H) Died In Committee
HB 576  Income tax; provide credit for employers hiring           King
  $%    students as part of certain cooperative or             
        school-to-work education programs.                     
           02/26 (H) Died In Committee
HB 580  Sales tax; reduce that levied upon certain rental         Davis (102nd)
  $%    vehicles.                                              
           02/26 (H) Died In Committee
HB 619  Controlled substances; establish tax on.                  McCoy
  $%       02/26 (H) Died In Committee
HB 646  Ad valorem taxes; require tax assessor to notify          Howell
        taxpayer of increased assessment of taxpayer's         
        property.                                              
           02/04 (H) Died In Committee
HB 665  Use tax; revise method of calculating interest and        Davis (7th)
        damages for failure to pay in certain cases.           
           02/04 (H) Died In Committee
HB 702  Sales tax; exempt sales of certain medications for        Holland
  $%    production of fish, poultry and livestock.             
           02/26 (H) Died In Committee
HB 703  Sales tax; exempt Friends of Mississippi Libraries        Holland
  $%    from.                                                  
           02/26 (H) Died In Committee
HB 731  Ad valorem taxes; require municipality to reduce          Guice
  $%    millage rate when property within municipality is      
        assessed at higher rate.                               
           02/26 (H) Died In Committee
HB 737  Income tax; exclude certain military compensation         Martinson
  $%    relating to imminent danger pay.                       
           02/26 (H) Died In Committee
HB 739  Income tax; allow certain deductions for self-employed    Rotenberry
  $%    individuals.                                           
           02/26 (H) Died In Committee
HB 740  Income tax; authorize deductions from for completing      Moak
  $%    certain education levels.                              
           02/26 (H) Died In Committee
HB 741  Income tax; revise method of determining net business     Cameron
  $%    income of certain foreign manufacturers.               
           02/26 (H) Died In Committee
HB 742  Sales tax; exempt finance charges from.                   Formby
  $%       02/26 (H) Died In Committee
HB 743  Sales tax; certain gross income from legal services       Saucier
  $%    subject to sales tax law.                              
           02/26 (H) Died In Committee
HB 748  Solid waste; authorize certain municipalities to          Janus
  $%    increase ad valorem tax millage rate and use general   
        funds to defray cost of collection.                    
           02/26 (H) Died In Committee
HB 749  Income tax refunds; federal retirees receiving refund     Dedeaux
        under 1995 law shall be paid interest thereon.         
           02/04 (H) Died In Committee
HB 768  Income tax;  increase standard deduction and exemption    Warren
  $%    for married individuals.                               
           02/26 (H) Died In Committee
HB 769  Taxation; increase income tax standard deduction and      Moak
  $%    personal exemption for married individuals; exempt     
        certain retail sales of food from sales tax.           
           02/26 (H) Died In Committee
HB 770  Taxation; increase income tax standard deduction and      Formby
  $%    exemption for married individuals, reduce sales tax on 
        certain food items.                                    
           02/26 (H) Died In Committee
HB 771  Taxation; revise various income tax provisions for        Reeves
  $%    married persons, reduce sales tax on certain food      
        items.                                                 
           02/26 (H) Died In Committee
HB 772  Income tax; provide a job tax credit for certain          Reeves
  $%    businesses in empowerment zones and enterprise         
        communities.                                           
           02/26 (H) Died In Committee
HB 773  Sales tax; exempt sales of food that otherwise would      Bowles
  $%    qualify under food stamps program.                     
           02/26 (H) Died In Committee
HB 776  Income tax; allow deductions for completing certain       Moak
  $%    educational levels and bring forward various tax       
        sections.                                              
           02/26 (H) Died In Committee
HB 807  Income tax; provide credit for taxpayer making child      Green (72nd)
  $%    support payments required by court order.              
           02/26 (H) Died In Committee
HB 829  Sales tax; exempt retail sales of travel trailers to      Robinson (84th)
  $%    nonresidents from.                                     
           02/26 (H) Died In Committee
HB 836  Income tax; provide credit for taxpayers expending        Stribling
  $%    funds for construction, acquisition or rehab of        
        low-income housing projects.                           
           02/26 (H) Died In Committee
HB 843  Ad valorem tax; counties levy 1/4 mill to support         Clark
  $%    Greenville Burn Center.                                
           02/26 (H) Died In Committee
HB 849  Ad valorem taxes; revise manner in which local            Williams
   %    governments grant exemptions for additions/expansions  
        to certain enterprises.                                
           02/04 (H) Died In Committee
HB 850  Income tax; increase standard deduction and exemption     Williams
  $%    for married individuals.                               
           02/26 (H) Died In Committee
HB 851  Fuel tax; delete repealer on distribution of certain      Williams
        proceeds derived from.                                 
           03/18 Approved by Governor
HB 852  Sales tax; exclude bad check service charge from.         Williams
  $%       02/26 (H) Died In Committee
HB 853  Income tax, corporation franchise tax; revise how         Williams
  $%    certain businesses determine, exempt certain equipment 
        sales from sales tax.                                  
           02/26 (H) Died In Committee
HB 854  Sales tax; exempt sales of certain medications for        Williams
  $%    production of fish, poultry and livestock.             
           03/18 (S) Died In Committee
HB 877  Income tax; dependent child care credit when child care   McBride
  $%    provided at home.                                      
           02/26 (H) Died In Committee
HB 893  Ad valorem taxes; watercraft used in gaming operations    Fredericks
  $%    not exempt from.                                       
           02/26 (H) Died In Committee
HB 898  Income tax; delete repealer on law providing income tax   Williams
   %    credit for ad valorem taxes paid on products, goods and
        merchandise held for resale.                           
           03/18 Approved by Governor
HB 901  Solid waste; increase ad valorem tax cities may levy      Ryan
  $%    and permit general funds to be used to defray expenses.
           02/26 (H) Died In Committee
HB 934  Income tax, state; exclude active duty military           Holland
  $%    compensation from.                                     
           02/26 (H) Died In Committee
HB 965  Ad valorem tax; revise provisions concerning campers      Dedeaux
  $%    and travel trailers.                                   
           02/26 (H) Died In Committee
HB 966  Income tax, refund; setoff for sales tax due on certain   Dedeaux
        unpaid debts.                                          
           02/04 (H) Died In Committee
HB 967  Income tax; provide credit for taxpayers utilizing        Dedeaux
  $%    short-line railroads.                                  
           02/26 (H) Died In Committee
HB 986  Income tax; increase standard deduction and exemption     Denny
  $%    for married individuals.                               
           02/26 (H) Died In Committee
HB 990  Local and private; authorize Tunica County Board of       Henderson (9th)
        Supervisors to contribute to Tunica County Chamber of  
        Commerce.                                              
           04/05 (H) Died In Committee
HB1003  Sales tax; exempt sales of electricity to any business    Weathersby
  $%    establishment in the state.                            
           02/26 (H) Died In Committee
HB1017  Garbage fees; county that charges fees may not levy ad    Ellzey
   %    valorem tax.                                           
           02/04 (H) Died In Committee
HB1041  Income tax; give credit for income taxes paid by state    Davis (7th)
  $%    citizens to political subdivisions outside Mississippi.
           02/26 (H) Died In Committee
HB1045  Income tax; check off for senior citizens nutrition       Moss
        program.                                               
           02/04 (H) Died In Committee
HB1049  Sales tax; delete insurance payment on totaled vehicle    Davis (7th)
  $%    from gross proceeds of sale of replacement vehicle.    
           02/26 (H) Died In Committee
HB1050  Taxation; certain mobile home owners exempt from ad       Dedeaux
  $%    valorem tax; certain income exempt from income tax.    
           02/26 (H) Died In Committee
HB1051  Ad valorem tax; exempt certain energy saving systems,     Dedeaux
  $%    equipment, devices and mechanisms.                     
           02/26 (H) Died In Committee
HB1052  Sales tax; exempt sales of certain energy saving          Dedeaux
   %    systems and equipment.                                 
           02/04 (H) Died In Committee
HB1068  Income tax; increase standard deduction and exemption     Formby
  $%    for married individuals.                               
           03/18 (S) Died In Committee
HB1081  Income tax; revise method of determining net business     Williams
  $%    income of certain manufacturers.                       
           02/26 (H) Died In Committee
HB1082  Corporation franchise tax; revise method by which         Williams
        certain multistate corporations determine gross        
        receipts.                                              
           02/04 (H) Died In Committee
HB1083  Sales tax; create industrial exemption for certain        Williams
  $%    sales of environmental pollution control systems.      
           02/26 (H) Died In Committee
HB1088  Taxation; Board of Levee Commissioners for the            Capps
   %    Yazoo-Mississippi Delta shall prepare privilege        
        licenses.                                              
           02/04 (H) Died In Committee
HB1099  Income tax; credit for college tuition.                   Reynolds
  $%       02/26 (H) Died In Committee
HB1105  Gasoline excise tax; eliminate evaporation deduction      Endt
        allowed distributors of gasoline.                      
           02/04 (H) Died In Committee
HB1130  State Aid Road Fund; increase sales tax revenues          Huskey
        distributed to.                                        
           02/04 (H) Died In Committee
HB1131  Bonita Lakes area; establish as a state park.             Young
           02/04 (H) Died In Committee
HB1132  Counties; create sales tax diversion to and cap ad        Young
   %    valorem tax millage rate.                              
           02/04 (H) Died In Committee
HB1133  Sales tax increase diversion to cities, create            Young
   %    diversion to counties, use diversions to reduce ad     
        valorem taxes.                                         
           02/04 (H) Died In Committee
HB1134  Sales and ad valorem taxes; increase tax diversion to     Young
   %    cities, create diversion to counties; cap city and     
        county ad valorem tax.                                 
           02/04 (H) Died In Committee
HB1153  Ad valorem taxes; require counties reduce millage rate    Weathersby
  $%    in certain instance, delete school board authority to  
        increase without referendum.                           
           02/26 (H) Died In Committee
HB1160  Homestead exemption; increase.                            Hamilton
  $%       02/26 (H) Died In Committee
HB1177  Ad valorem tax; exempt environmental pollution control    Compretta
  $%    equipment.                                             
           02/26 (H) Died In Committee
HB1214  Income tax; exempt insurance companies in order to        Williams
  $%    simplify calculation of insurance premium tax          
        liability. (STC).                                      
           03/18 (S) Died In Committee
HB1215  Sales tax; clarify on tangible property/construction on   Williams
   %    certain floating structures in lieu certain other sales
        taxes.                                                 
           03/04 (S) Died In Committee
HB1216  Corporation franchise tax; clarify meaning of the term    Williams
        "corporation" for the purposes of (STC).               
           03/04 (S) Died In Committee
HB1225  Motor vehicle taxes; cash refund instead of credit when   Franks
   %    vehicle is sold or destroyed.                          
           02/04 (H) Died In Committee
HB1261  Ad valorem taxes; revise date by which board of           Williams
        supervisors must disallow homestead exemption/correct  
        supplemental roll. (STC).                              
           03/17 Approved by Governor
HB1289  Ad valorem taxes; require tax assessor to notify          Wells-Smith
        taxpayer of increased assessment of taxpayer's         
        property.                                              
           02/04 (H) Died In Committee
HB1290  Ad valorem taxes; appraisers employed by board of         Wells-Smith
        supervisors for purpose of taxation may not be         
        compensated on a percentage basis.                     
           02/04 (H) Died In Committee
HB1299  Sales tax; create diversion to counties to defray cost    Ellis
   %    of garbage collection and disposal.                    
           02/04 (H) Died In Committee
HB1301  Ad valorem taxes; delete school boards' authority to      Moore
   %    increase without referendum approval.                  
           02/04 (H) Died In Committee
HB1320  Contractors' tax, deposit portion to State Highway        Compretta
        Fund.                                                  
           02/04 (H) Died In Committee
HB1392  Income and franchise tax; provide credit for taxpayers    Stevens
  $%    providing funds for certain railroad capital           
        improvement projects.                                  
           02/26 (H) Died In Committee
HB1419  Physician assistants/nurse practitioners; income tax      Scott (80th)
  $%    credit for certain practices.                          
           02/26 (H) Died In Committee
HB1471  State Tax Commission; authorize use of administrative     Williams
   %    sales tax provisions in collection of certain taxes and
        fees (STC).                                            
           03/04 (S) Died In Committee
HB1472  Ad valorem taxes; create county assessment/collection     Moak
        division within STC, tax assessors determine true value
        every 4 years.                                         
           02/04 (H) Died In Committee
HB1475  Timber severance tax; increase the amount of tax          Williams
 *      liability under which quarterly returns may be filed   
        (STC).                                                 
           03/04 (S) Died In Committee
HB1479  Ad valorem taxes; require tax assessor to notify          Ford
 *      taxpayer of increased assessed value of taxpayer's     
        property in certain cases.                             
           03/04 (S) Died In Committee
HB1481  Sales tax and use tax; clarify diversion to the Motor     Williams
 *      Vehicle Ad Valorem Tax Reduction Fund (STC).           
           04/23 Approved by Governor
HB1487  Ad valorem taxes; authorize State Tax Commission to       Williams
 *      grant extensions for filing schedules/statements by    
        certain taxpayers (STC).                               
           03/14 Approved by Governor
HB1515  Income tax; repeal law requiring buyer to withhold        Morris
        certain percentage of sales price in certain property  
        sales.                                                 
           02/04 (H) Died In Committee
HB1516  Income tax credits; limit to the income tax liabilities   Williams
        derived from the business income which generates the   
        credit. (STC).                                         
           02/17 (H) Died On Calendar
HB1521  Telecommunication conference facility; authorize          Williams
 * %    portion of room tax and bond interest to be used for   
        start-up and operation costs.                          
           03/04 (S) Died In Committee
HB1535  Income taxation; clarify how certain gains are treated    Williams
 *      (STC).                                                 
           03/04 (S) Died In Committee
HB1538  Sales tax; divert sales tax on cotton compresses and      McBride
        cotton warehouses to assist in boll weevil             
        management/eradication.                                
           02/04 (H) Died In Committee
HB1539  Sales tax; create diversion to counties.                  Perkins
           02/04 (H) Died In Committee
HB1540  Income taxation; clarify that certain corporations may    Williams
        be required to file consolidated returns. (STC).       
           03/04 (S) Died In Committee
HB1549  Mississippi Commission for Volunteer Service Fund;        Williams
 *      create and provide checkoff on individual tax form to  
        allow contribution to.                                 
           04/24 Approved by Governor
HB1575  Ad valorem taxes; revise how often tax assessors must     Miles
        determine true value and STC must conduct              
        assessment/ratio studies.                              
           02/04 (H) Died In Committee
HB1577  Ad valorem tax assessments; bring forward certain         Reynolds
   %    sections relating to for purposes of amendment.        
           02/04 (H) Died In Committee
HB1587  Ad valorem taxes; create county assessment/collection     Henderson (9th)
        division within STC, tax assessors determine true value
        every four years.                                      
           02/04 (H) Died In Committee
HB1588  Ad valorem taxes; create county assessment/collection     McBride
        division within STC, tax assessors determine true value
        every 4 years.                                         
           02/04 (H) Died In Committee
HB1592  Ad valorem taxes; create county assessment/collection     Woods
        division within STC, tax assessors determine true value
        every 4 years.                                         
           02/04 (H) Died In Committee
HB1599  Elections on bond issues; require voters to present ad    Hudson
        valorem tax receipt before voting.                     
           02/04 (H) Died In Committee
HB1609  Income tax credit; employer not receive until TANF        Scott (80th)
   %    recipient employed for six months.                     
           02/04 (H) Died In Committee
HB1626  Ad valorem taxes; create county assessment/collection     Holden
        division within STC, tax assessors determine true value
        every four years.                                      
           02/04 (H) Died In Committee
HB1627  Taxes; tax diversions on leased vehicles to go to         Holden
        municipalities.                                        
           02/04 (H) Died In Committee
HB1638  Budget; transfer from General Fund to counties portion    Ellis
        of sales tax growth.                                   
           02/04 (H) Died In Committee
HB1641  Delinquent tax lands; strike off to county.               Robinson (63rd)
   %       02/04 (H) Died In Committee
HB1645  Homestead exemption; delete cap on reimbursement to       Howell
        cities for senior citizens.                            
           02/04 (H) Died In Committee
HB1661  Homestead exemption; reimburse municipalities for         Watson
        entire tax loss.  (MA).                                
           02/04 (H) Died In Committee
HB1666  Summer Youth School-to-Work Transition Program;           Scott (80th)
        establish.                                             
           02/04 (H) Died In Committee
HB1695  Homestead exemption; increase reibursement of tax         Williams
        losses to counties.                                    
           02/04 (H) Died In Committee
HB1697  Sales tax; allow public/private community colleges,       Williams
        junior colleges, colleges and universities to retain   
        tax on their sales.                                    
           02/04 (H) Died In Committee
HB1705  Ad valorem taxes; date of postmark does not represent     Davis (102nd)
        date of payment for delinquent taxes or amount to      
        redeem from sale.                                      
           02/04 (H) Died In Committee
HB1710  Sales tax; exempt sales to certain religious              Williams
  $%    institutions.                                          
           02/26 (H) Died In Committee
HB1711  Taxes, local privilege; reduce levy on travel agencies    Davis (102nd)
  $%    and delete levy on travel agents.                      
           02/26 (H) Died In Committee
HB1716  Sales tax; revise the rate imposed on the sale of         Williams
  $%    certain truck-tractors and semitrailers.               
           02/26 (H) Died In Committee
HB1717  Sales tax; delete that imposed on the ginning of cotton   Williams
  $%    (STC).                                                 
           03/27 Approved by Governor
HB1718  Counties, fire protection districts; authorize certain    Henderson (9th)
  $%    counties to increase tax and levy on real and personal 
        property.                                              
           02/26 (H) Died In Committee
HB1719  Sales tax; tax sales of certain agricultural equipment    Williams
 *$%    at three percent (STC).                                
           03/18 (S) Died In Committee
HB1720  Insurance premium tax; reduce rate imposed on certain     Williams
  $%    types of insurance.                                    
           02/26 (H) Died In Committee
HB1724  Sales tax; exempt sales of certain home medical           Williams
  $%    equipment and supplies.                                
           02/26 (H) Died In Committee
HB1725  Sales tax, contracting; exclude certain work performed    Williams
  $%    by utilities.                                          
           03/14 Approved by Governor
HB1726  Mississippi Telecommunication Conference and Training     Ellzey
  $%    Center Act; repeal hotel and motel occupancy tax.      
           02/26 (H) Died In Committee
HB1727  Mississippi Telecommunication Conference and Training     Bowles
  $%    Center Act; repeal hotel and motel occupancy tax.      
           02/26 (H) Died In Committee
HB1728  Mississippi Telecommunication Conference and Training     McInnis
  $%    Center Act; repeal hotel and motel occupancy tax.      
           02/26 (H) Died In Committee
HB1729  Sales tax; exempt transfers of motor vehicles into        Banks
  $%    revocable trusts and transfers made as gifts.          
           02/26 (H) Died In Committee
HB1730  Video coin machines; provide for licensing fees and       Clark
  $%    taxation of.                                           
           02/26 (H) Died In Committee
HB1731  Counties/fire protection districts; certain counties      Henderson (9th)
 *$%    may increase tax levy on real and personal property.   
           03/25 Approved by Governor
HC   5  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           02/04 (H) Died In Committee
HC  11  Amend Constitution;  require majority vote only for       Formby
        bill reducing taxes.                                   
           02/04 (H) Died In Committee
HC  17  Judicial tax levy; memorialize Congress to adopt          Reeves
        constitutional amendment restricting.                  
           04/05 (H) Died In Committee
HC  19  Amend Constitution; limit ad valorem tax on motor         Saucier
        vehicles.                                              
           02/04 (H) Died In Committee
HC  31  Constitution; amend to prohibit tax increases unless      Moore
        approved by referendum.                                
           02/04 (H) Died In Committee
SB2011  Ad valorem taxation; exempt certain motor vehicles used   Jordan (18th)
  $%    to transport children for medical treatment.           
           02/26 (S) Died In Committee
SB2018  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/26 (S) Died In Committee
SB2023  Motor vehicle taxes; exempt vehicles owned by Purple      Johnson (19th)
  $%    Heart Medal recipient from ad valorem taxation.        
           02/26 (S) Died In Committee
SB2049  Taxation; allow payment of motor vehicle taxes within     Dearing
        30 days of purchase without penalty.                   
           02/04 (S) Died In Committee
SB2065  Ad valorem taxation; provide a credit for certain         Bean
  $%    mobile homes that are moved from this state.           
           02/26 (S) Died In Committee
SB2068  Sales tax; exempt sales to or by Signature Works, Inc.,   Posey
  $%    formerly known as Royal Maid Association for the Blind.
           02/26 (S) Died In Committee
SB2072  Sales tax; exclude Christmas trees from definition of     Bean
  $%    oranmental shrubbery for exemption purposes.           
           02/26 (S) Died In Committee
SB2077  Motor veh taxation; refund ad valorem taxes when          Bean
  $%    privilege tax is paid to operate a veh at gross weight 
        in excess of 10,000 lbs.                               
           02/26 (S) Died In Committee
SB2091  Income tax setoff; unpaid fines owed cities and           Hamilton
        counties.                                              
           02/04 (S) Died In Committee
SB2093  Ad valorem taxation; exempt certain motor vehicles used   Jordan (18th)
  $%    to transport children for medical treatment.           
           02/26 (S) Died In Committee
SB2095  Reduce general sales tax; from 7% to 6%.                  Kirby
  $%       02/26 (S) Died In Committee
SB2097  Income taxation; adjust income tax rates for inflation.   Kirby
  $%       02/26 (S) Died In Committee
SB2107  Homestead exemption; grant to unremarried, surviving      Dearing
  $%    spouse.                                                
           02/26 (S) Died In Committee
SB2109  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/26 (S) Died In Committee
SB2113  Ad valorem taxes for parks and recreation; cities may     Dearing
  $%    increase.                                              
           02/26 (S) Died In Committee
SB2121  Tax credits; income and franchise tax credits for         Carter
  $%    research and development expenses.                     
           02/26 (S) Died In Committee
SB2134  Ad valorem taxation; exempt egg houses, pullet houses     Burton
  $%    and broiler houses.                                    
           02/26 (S) Died In Committee
SB2138  Sales tax; materials for chicken house construction       Burton
  $%    taxed at 3-1/2%.                                       
           02/26 (S) Died In Committee
SB2165  Income taxation; increase the amount of the optional      Bryan
 *$%    standard deduction and exemption for married           
        individuals.                                           
           03/03 Approved by Governor
SB2172  Sales tax; exempt finance charges from sales tax.         Hewes
  $%       02/26 (S) Died In Committee
SB2199  Income taxation; increase the optional standard           Nunnelee
  $%    deduction for married individuals and heads of         
        households.                                            
           02/26 (S) Died In Committee
SB2212  Income tax; dependent exempt for child born to married    Canon
  $%    individ first 3 mos of yr after yr for which taxes are 
        paid.                                                  
           02/26 (S) Died In Committee
SB2223  Motor vehicle privilege tax; exempt one vehicle owned     Hawks
  $%    by each active duty member of the National Guard.      
           02/26 (S) Died In Committee
SB2235  Homestead exemption tax loss reimbursements; increase.    Rayborn
           02/04 (S) Died In Committee
SB2251  Adverse possession; prohibit if owner pays taxes.         Woodfield
           02/04 (S) Died In Committee
SB2266  Income taxation; adjust income tax rates for inflation.   Kirby
  $%       02/26 (S) Died In Committee
SB2285  Taxation; provide for a local sales tax to support        Hall
  $%    county economic development authorities.               
           02/26 (S) Died In Committee
SB2295  Ad valorem taxation; the State Tax Commission shall       Gordon
        conduct assessment/ratio studies once every four years.
           02/04 (S) Died In Committee
SB2296  Motor veh ad valor taxation; penalty for late pay         Hall
        assessed on the taxes due after the applica of the     
        motor vehe ad valor tax credit.                        
           02/04 (S) Died In Committee
SB2297  Income tax; exclude armed forces pay while in hazardous   Hall
  $%    duty area from gross income.                           
           02/26 (S) Died In Committee
SB2307  Sales tax; exempt retail sales of unprepared foods.       Harden
  $%       02/26 (S) Died In Committee
SB2321  Ad valorem taxation; STC conduct assessment/ratio         Smith
        studies biennially.                                    
           02/04 (S) Died In Committee
SB2371  County work program to pay fines; withhold homestead      Rayborn
        exemp. payments for failure to implement.              
           02/04 (S) Died In Committee
SB2384  Taxation, sales; increase the sales tax on the casual     Little
  $%    sales of motor vehicles.                               
           02/26 (S) Died In Committee
SB2386  Sales tax; divert a certain amount of sales tax to        Little
        Motor Vehicle Ad Valorem Tax Reduction Fund.           
           02/04 (S) Died In Committee
SB2432  Motor vehicle ad valorem taxation; allow a partial        Carter
  $%    exemption for one auto owned by certain volunteer fire 
        fighters.                                              
           02/26 (S) Died In Committee
SB2464  Homestead exemption; reimburse cities for entire tax      Jordan (24th)
        loss (MA).                                             
           02/04 (S) Died In Committee
SB2473  Oil and gas; revise administrative tax millage.           Scoper
 * %       04/10 Approved by Governor
SB2501  Corporate franchise tax; certain multistate               Robertson
   %    corporations may determine gross receipts by direct or 
        separate accounting.                                   
           02/04 (S) Died In Committee
SB2505  Contractors' tax; deposit portion to State Highway        Minor
        Fund.                                                  
           02/04 (S) Died In Committee
SB2525  Appropriation; match revenue taxes in the Forest          Harvey
        Resource Development Program.                          
           02/26 (S) Died In Committee
SB2540  Sales tax; authorize county and municipal sales tax       Jordan (24th)
  $%    (MA).                                                  
           02/26 (S) Died In Committee
SB2547  Solid waste disposal; cities increase tax and expend      Jordan (24th)
  $%    available funds to finance (MA).                       
           02/26 (S) Died In Committee
SB2657  Sales tax; exempt sales of certain medications for        Hamilton
  $%    production of fish, poultry and livestock.             
           02/26 (S) Died In Committee
SB2685  Delinquent tax lands; strike off to county.               Hall
   %       02/04 (S) Died In Committee
SB2692  Contributions to Mississippi Volunteer Service Fund on    Bean
        income tax returns; authorize.                         
           02/04 (S) Died In Committee
SB2696  Income tax refund check-off; burn center.                 Furniss
           02/04 (S) Died In Committee
SB2721  Sales tax; pay county percentage of sales tax generated   Johnson (19th)
        from business activities outside city.                 
           02/04 (S) Died In Committee
SB2728  Income taxation; clarify how certain gains are treated.   Bryan
 *         03/18 Approved by Governor
SB2729  Timber severance taxation; increase the amount of tax     Bryan
 *      liability under which quarterly returns may be filed.  
           03/18 Approved by Governor
SB2730  Income taxation; clarify that corporations may be         Bryan
        required to file consolidated returns.                 
           02/04 (S) Died In Committee
SB2732  Motor Vehicle Ad Valorem Tax Reduction Fund; use          Bryan
 * %    surplus to reimburse local government for certain tax  
        losses.                                                
           02/13 (S) Failed
SB2737  Homestead exemption; increase the amount of               Bryan
        reimbursement for county tax losses.                   
           02/04 (S) Died In Committee
SB2751  Property tax assessments; changes in assessments do not   Carlton
        have to be approved by the State Tax Commission.       
           02/04 (S) Died In Committee
SB2795  Sales tax; exempt finance charges from sales tax.         White (5th)
  $%       02/26 (S) Died In Committee
SB2819  Ad valorem taxation; determine true value once every      Furniss
        four years.                                            
           02/04 (S) Died In Committee
SB2821  Homestead exemption; increase reimbursement of tax        Rayborn
        losses to counties.                                    
           02/04 (S) Died In Committee
SB2825  Income tax; provide credit for taxpayers utilizing        Johnson (19th)
  $%    short-line railroads (DECD).                           
           02/26 (S) Died In Committee
SB2835  Gasoline tax; eliminate 2% shrinkage offset allowed       Jordan (18th)
        distributors against taxes owed.                       
           02/04 (S) Died In Committee
SB2836  Ad valorem taxation; determine true value once every      Jordan (18th)
        four years.                                            
           02/04 (S) Died In Committee
SB2868  Sales taxation; authorize taxpayers to request a          Horhn
        hearing on refunds of overpayments.                    
           02/04 (S) Died In Committee
SB2870  Sales tax; exempt bad check service charges.              Horhn
 *$%       03/27 Approved by Governor
SB2872  Taxation; Board of Levee Commissioners for the            Hall
   %    Yazoo-Mississippi Delta shall prepare privilege        
        licenses.                                              
           02/04 (S) Died In Committee
SB2918  Homestead exemption; increase reimbursement of tax        Johnson (19th)
        losses to counties.                                    
           02/04 (S) Died In Committee
SB2919  Taxes; no levy under any local and private until          Johnson (19th)
        election.                                              
           02/04 (S) Died In Committee
SB2939  Taxes; sales tax exemption for pollution control          Dearing
  $%    equipment.                                             
           02/26 (S) Died In Committee
SB2959  Ad valorem taxation; determine true value once every      Gordon
        four years.                                            
           02/04 (S) Died In Committee
SB2963  Sales taxation; clarify diversion to the Motor Vehicle    Bryan
        Ad Valorem Tax Reduction Fund.                         
           02/04 (S) Died In Committee
SB2964  Franchise tax; treat certain organizations as             Bryan
 *      corporations.                                          
           03/31 Approved by Governor
SB2966  Income tax credits; limit to the income tax liabilities   Bryan
        derived from the business income which generates the   
        credit.                                                
           02/04 (S) Died In Committee
SB2967  Homestead exemption; revise the date upon which orders    Bryan
        disallowing an application must be adopted.            
           02/04 (S) Died In Committee
SB2968  State Tax Commission; authorize the use of sales tax      Bryan
   %    provisions in collection of certain taxes and fees.    
           02/04 (S) Died In Committee
SB2982  Ad valorem taxation; determine true value once every      Minor
        four years.                                            
           02/04 (S) Died In Committee
SB3044  Sales taxation; exempt certain pollution control          Robertson
  $%    equipment.                                             
           02/26 (S) Died In Committee
SB3045  Franchise tax; revise determination of gross receipts     Robertson
   %    for multistate corporations.                           
           02/04 (S) Died In Committee
SB3046  Income tax; revise method of determining net business     Robertson
  $%    income of certain foreign manufacturers.               
           02/26 (S) Died In Committee
SB3053  Income tax; provide credit for taxpayers expending        Smith
  $%    funds for construction, acquisition or rehab of        
        low-income housing projects.                           
           02/26 (S) Died In Committee
SB3054  Ad valorem taxes; gaming vessels are not exempt from ad   Ferris
  $%    valorem taxation.                                      
           02/26 (S) Died In Committee
SB3059  Sales tax; exclude from contractor's tax certain work     Minor
  $%    performed for utilities.                               
           02/26 (S) Died In Committee
SB3064  Ad valorem taxes; gaming vessels are not exempt from ad   Furniss
  $%    valorem taxation.                                      
           02/26 (S) Died In Committee
SB3067  Income tax; exempt certain amounts paid from Soil and     Posey
  $%    Water Cost-Share Program from "gross income".          
           02/26 (S) Died In Committee
SB3068  Sales tax; reduce that levied upon certain rental         Farris
  $%    vehicles.                                              
           02/26 (S) Died In Committee
SB3069  Privilege taxes; reduce levy on travel agents and         Farris
  $%    travel agencies.                                       
           02/26 (S) Died In Committee
SB3070  Taxation; exempt sales to certain 501(c)(3)               Frazier
  $%    organizations from sales taxation.                     
           02/26 (S) Died In Committee
SB3071  Income taxation; increase optional standard deduction     White (29th)
  $%    for married individuals.                               
           02/26 (S) Died In Committee
SB3073  Ad valorem taxes; gaming vessels are not exempt from ad   Hewes
  $%    valorem taxation.                                      
           02/26 (S) Died In Committee
SB3074  Sales taxation; revise the rate imposed on the sale of    Bean
  $%    certain truck-tractors and semitrailers.               
           02/26 (S) Died In Committee
SB3075  Ad valorem taxes; exempt egg houses, pullet houses and    Rayborn
  $%    broiler houses.                                        
           02/26 (S) Died In Committee
SB3077  Hinds County; refund taxes to Central Mississippi Civic   Hall
        Improvement Association.                               
           04/05 (H) Died In Committee
SB3078  Fire protection district; cert county increase tax and    Furniss
  $%    levy on real and personal property.                    
           02/26 (S) Died In Committee
SB3082  Sales taxation; tax sales of certain agricultural         Bryan
  $%    equipment at 3%.                                       
           02/26 (S) Died In Committee
SB3091  Appropriation; Tax Commission -Homestead Exempt.;         Hall
        Additional FY97.                                       
           03/25 Approved by Governor
SB3092  Sales tax; delete that imposed on the ginning of cotton   Bryan
  $%    (STC).                                                 
           02/26 (S) Died In Committee
SB3093  Sales tax; clarify on tangible property\construction on   Bryan
  $%    certain floating structures in lieu certain other sales
        taxes.                                                 
           02/26 (S) Died In Committee
SB3094  Income taxation; exempt certain insurance companies.      Bryan
  $%       02/26 (S) Died In Committee
SB3104  Sales taxation; reduce the sales tax on generating fuel   Bryan
  $%    sold to certain utilities.                             
           02/26 (S) Died In Committee
SC 504  Const. 100; authorize compromising of income tax          Kirby
 *      liability.                                             
           03/04 (H) Died In Committee
SC 511  Taxation; joint committee to study state tax system.      Harden
           04/05 (S) Died In Committee
SC 512  Amend Const. 70; require majority vote for passage of     Hewes
        bill reducing taxes.                                   
           02/04 (S) Died In Committee
SC 518  Congress; memorialize to submit an amendment to           White (29th)
        prohibit courts from levying taxes.                    
           04/05 (S) Died In Committee



End Of Document

1997/subjects/T138-00.htm