History of Actions | Background | Title |
Description: Communications services taxation; provide for a new tax and reduce ad valorem taxation.
| 1 | 02/17/98 | (H) | Referred To Public Utilities;Ways and Means | |
| 2 | 02/25/98 | (H) | Died In Committee |
| Effective date | January 1, 1998 | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
House Committees:
Principal Author: Green (34th)
Code Sections: A 027-0035-0004, A 027-0035-0301, A 027-0035-0319, RP 021-0033-0211, RP 021-0033-0209, RP 021-0033-0207, RP 021-0033-0205, RP 021-0033-0203, RP 021-0033-0201
Title: AN ACT TO IMPOSE AN EXCISE TAX UPON THE AMOUNTS PAID FOR THE RETAIL PURCHASE OF COMMUNICATIONS SERVICES THAT EITHER ORIGINATE OR TERMINATE IN MISSISSIPPI AND WHICH ARE CHARGED TO A SERVICE ADDRESS IN THIS STATE; TO PROVIDE FOR CERTAIN CREDITS AGAINST SUCH TAX; TO PROVIDE THAT THE PROCEEDS OF THE EXCISE TAX LEVIED PURSUANT TO THIS ACT SHALL BE DEPOSITED INTO THE COMMUNICATIONS EXCISE TAX LOCAL DISTRIBUTION FUND CREATED BY THIS ACT; TO PROVIDE THAT MONEY IN THE FUND SHALL BE DISTRIBUTED TO LOCAL TAXING DISTRICTS IN CERTAIN AMOUNTS; TO PROVIDE THAT THE FUND SHALL BE ADMINISTERED BY THE STATE TAX COMMISSION; TO PROVIDE THAT MONIES RECEIVED BY LOCAL TAXING DISTRICTS SHALL BE CONSIDERED TO BE, AND SHALL BE USED IN THE SAME MANNER AS, THE PROCEEDS OF AD VALOREM TAXES; TO PROHIBIT POLITICAL SUBDIVISIONS FROM IMPOSING CERTAIN TAXES, FEES OR CHARGES UPON PROVIDERS OF COMMUNICATION SERVICES; TO AMEND SECTION 27-35-4, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT REAL PROPERTY OWNED OR USED BY PERSONS OR ENTITIES IN PROVIDING COMMUNICATIONS SERVICES SHALL BE CLASS II PROPERTY FOR PURPOSES OF ASSESSMENT AND THAT PERSONAL PROPERTY OWNED OR USED BY SUCH PERSONS OR ENTITIES SHALL BE CLASS III PROPERTY FOR PURPOSES OF ASSESSMENT; TO AMEND SECTION 27-35-301, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE TRUE VALUE OF COMMUNICATIONS PROPERTY SHALL BE DETERMINED BY ESTIMATING THE REPLACEMENT COST OF THE PROPERTY; TO AMEND SECTION 27-35-319, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT PERSONS OR ENTITIES PROVIDING COMMUNICATIONS SERVICES AND HAVING PROPERTY LOCATED IN NOT MORE THAN SIX COUNTIES SHALL BE ASSESSED AS PERSONS; TO REPEAL SECTIONS 21-33-201 THROUGH 21-33-211, MISSISSIPPI CODE OF 1972, WHICH CONSTITUTE THE CITY UTILITY TAX LAW; AND FOR RELATED PURPOSES.
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1998/History/HB\HB1793.htm