Mississippi Legislature

1998 Regular Session

House Bill 1326

[Introduced]

Instructions Bill Status Menu





History of Actions

Background

Title

Description: Sales tax; require that tax on sale of equipment trailers be paid when ad valorem taxes are paid rather than at sale.

History of Actions:

101/19/98(H)Referred To Ways and Means
202/03/98(H)Died In Committee

Background Information:

Effective dateJuly 1, 1998
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
3/5ths vote requiredNo

House Committee:

Principal Author: Grist

Code Sections: A 027-0051-0009, A 027-0065-0031

Title: AN ACT TO AMEND SECTIONS 27-51-9 AND 27-65-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE SALES TAX ON RETAIL SALES OF EQUIPMENT AND UTILITY TRAILERS SHALL NOT BE COLLECTED BY THE SELLER FROM THE PURCHASER AT THE TIME OF SALE BUT SHALL BE PAID BY THE PURCHASER AT THE TIME THE AD VALOREM TAXES ARE PAID ON THE TRAILER; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/03/98 at 18:29.



End Of Document

1998/History/HB\HB1326.htm