Mississippi Legislature

1998 Regular Session

Subject: TAXATION

As of 04/21/98 at 09:06

Instructions Bill Status Menu






HB  10  Mississippi Student Summer Employment Program; create     Flaggs
  $%    and provide income tax credit to employers who hire    
        students under.                                        
           02/25 (H) Died In Committee
HB  25  Sales tax; exempt retail sales of certain trailers to     Robinson (84th)
  $%    nonresidents.                                          
           02/25 (H) Died In Committee
HB  30  Income tax; authorize deductions from for completing      Moak
  $%    certain education levels.                              
           02/25 (H) Died In Committee
HB  34  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           02/25 (H) Died In Committee
HB  36  Ad valorem tax; create 10% cap on increase in assessed    Ellzey
  $%    value of agricultural property and commercial poultry  
        houses.                                                
           02/25 (H) Died In Committee
HB  37  Mississippi Telecommunication Conference and Training     Ellzey
  $%    Center Act; repeal hotel and motel occupancy tax.      
           02/25 (H) Died In Committee
HB  38  Sales tax; exempt sales to certain community and          Perkins
  $%    recreational centers.                                  
           02/25 (H) Died In Committee
HB  39  Sales tax; create diversion to counties.                  Perkins
           02/03 (H) Died In Committee
HB  47  Ad valorem tax; watercraft used in gaming operations      Simpson
  $%    not exempt from.                                       
           03/26 Approved by Governor
HB  61  Sales tax; exempt Dixie Youth Baseball from.              Taylor
  $%       02/25 (H) Died In Committee
HB  72  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           02/25 (H) Died In Committee
HB  79  Income tax; allow deductions for completing certain       Moak
  $%    educational levels and bring forward various tax       
        sections.                                              
           02/25 (H) Died In Committee
HB  82  Sales tax; exempt sales of tangible personal property     Manning
  $%    or services to certain churches.                       
           02/25 (H) Died In Committee
HB  86  Sales tax; tax sale of certain equipment used to          McElwain
  $%    produce herbaceous, vegetable and wood ornamental      
        plants for market at 3%.                               
           02/25 (H) Died In Committee
HB  89  Ad valorem taxes, exempt property; reimburse City of      Green (72nd)
        Jackson for tax losses as a result of state ownership  
        of property.                                           
           02/03 (H) Died In Committee
HB 100  Ad valorem tax; authorize municipality and county to      Simpson
  $%    grant exemption for certain residential rehabilitation 
        and renovation.                                        
           02/25 (H) Died In Committee
HB 138  Insurance companies; revise privilege tax on.             Stevens
  $%       02/25 (H) Died In Committee
HB 153  Sales tax; exempt food sold to senior citizens and        Green (72nd)
  $%    totally disabled persons.                              
           02/25 (H) Died In Committee
HB 161  Sales tax; reduce rate imposed on retail sales of         Manning
  $%    previously titled private carriers of passengers and   
        light carriers of property.                            
           02/25 (H) Died In Committee
HB 173  Income tax; provide credit for legal child adoption.      Ryan
  $%       02/25 (H) Died In Committee
HB 179  Sales tax; reduce general rate from seven percent to      Moore
  $%    six percent.                                           
           02/25 (H) Died In Committee
HB 250  Solid waste; authorize municipalities to increase ad      Ryan
  $%    valorem tax millage rate and use general funds to      
        defray cost of collection.                             
           02/25 (H) Died In Committee
HB 253  Sales tax; increase diversion to municipalities from      Young
   %    18.5% to 20.5%.                                        
           02/03 (H) Died In Committee
HB 259  Sales tax; pay county percentage of sales tax generated   Nettles
        from business activities outside city.                 
           02/03 (H) Died In Committee
HB 274  Homestead exemption; increase reimbursement of tax        Howell
        losses to counties and municipalities.                 
           02/03 (H) Died In Committee
HB 286  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/25 (H) Died In Committee
HB 292  Sales tax; increase diversion to municipalities, create   Young
   %    diversion to counties, use portion of diversions to    
        reduce ad valorem taxes.                               
           02/03 (H) Died In Committee
HB 293  Homestead exemption; reimburse cities of 5,000 and        Young
        below for entire loss from exemption.                  
           02/03 (H) Died In Committee
HB 294  Sales tax; create diversion to counties and cap ad        Young
   %    valorem tax millage rate.                              
           02/03 (H) Died In Committee
HB 295  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to municipalities and cap ad valorem tax.    
           02/03 (H) Died In Committee
HB 296  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to cities, create diversion to counties, cap 
        city and county ad valorem tax.                        
           02/03 (H) Died In Committee
HB 299  Local income tax; authorize certain municipalities to     Green (72nd)
  $%    levy.                                                  
           02/25 (H) Died In Committee
HB 305  Income franchise tax; provide credit for taxpayers        Stevens
  $%    providing funds for certain railroad capital           
        improvement projects.                                  
           02/25 (H) Died In Committee
HB 311  Ad valorem taxes; exempt personal property and products   Broomfield
  $%    held by a retailer on a consignment or floor plan      
        basis.                                                 
           02/25 (H) Died In Committee
HB 318  Sales tax; exempt sales of hearing aids, prosthetic       Endt
  $%    devices and dentures from.                             
           02/25 (H) Died In Committee
HB 321  Privilege tax; provide for reciprocal assessment on       Endt
  $%    professionals from states where Mississippi residents  
        are assessed.                                          
           02/25 (H) Died In Committee
HB 340  Ad valorem tax; counties levy 1/4 mill to support         Clark
  $%    Greenville Burn Center.                                
           02/25 (H) Died In Committee
HB 368  Sales tax; exempt sales of food that otherwise would      Bowles
  $%    qualify under food stamps program.                     
           02/25 (H) Died In Committee
HB 369  Mississippi Telecommunication Conference and Training     Bowles
  $%    Center Act; repeal hotel and motel occupancy tax.      
           02/25 (H) Died In Committee
HB 383  Insurance companies; revise capital requirements and      Stevens
   %    privilege taxes.                                       
           02/03 (H) Died In Committee
HB 391  Ad valorem tax; exempt certain historical property.       Flaggs
  $%       02/25 (H) Died In Committee
HB 392  Income tax; provide credit for taxpayers expending        Flaggs
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/25 (H) Died In Committee
HB 395  Sales tax; reduce that levied upon certain rental         Davis
  $%    vehicles.                                              
           02/25 (H) Died In Committee
HB 398  Sales tax; reduce tax on retail sales of motorcycles.     Davis
  $%       02/25 (H) Died In Committee
HB 399  Ad valorem taxes; date of postmark does not represent     Davis
        date of payment for delinquent taxes or amount to      
        reedeem from sale.                                     
           02/03 (H) Died In Committee
HB 400  Taxes, local privilege; reduce levy on travel agencies    Davis
  $%    and delete levy on travel agents.                      
           02/25 (H) Died In Committee
HB 417  Income tax; exempt gain if used to purchase certain       Dedeaux
  $%    state bonds and exempt such bonds from estate for      
        estate tax purposes.                                   
           02/25 (H) Died In Committee
HB 420  Mississippi Breast Cancer Research Fund; create and       Scott (17th)
        provide checkoff on individual tax form to allow       
        contributions to.                                      
           02/03 (H) Died In Committee
HB 423  Sales tax; exempt finance charges from.                   Barnett (116th)
  $%       02/25 (H) Died In Committee
HB 431  Health insurance; premiums paid for shall be excluded     Howell
  $%    from gross income for income tax purposes.             
           02/25 (H) Died In Committee
HB 444  Estate tax; reduce rate of tax and increase exemption.    Weathersby
  $%       02/25 (H) Died In Committee
HB 447  Ad valorem taxes, motor vehicles; refund when privilege   King
  $%    tax is paid to operate vehicle at gross weight in      
        excess of 10,000 pounds.                               
           02/25 (H) Died In Committee
HB 450  Sales tax; exempt finance charges from.                   King
  $%       02/25 (H) Died In Committee
HB 451  Income tax; provide credit for employers hiring           King
  $%    students as part of certain cooperative or             
        school-to-work education programs.                     
           02/25 (H) Died In Committee
HB 460  Sales tax; phase out on sales of certain home medical     Williams
 *$%    equipment and supplies and certain prescription        
        eyeglasses.                                            
           02/27 (H) Died On Calendar
HB 481  Sales tax; exempt sales of electricity to any business    Weathersby
  $%    establishment in the state.                            
           02/25 (H) Died In Committee
HB 510  Income tax; extend repealer on law providing income tax   Ford
   %    credit for port charges for using certain port         
        facilities.                                            
           02/03 (H) Died In Committee
HB 526  Income tax; adjust standard deduction and individual      Blackmon
 *$%    exemptions for inflation.                              
           03/17 (S) Died In Committee
HB 558  Sales tax; tax sales of certain agricultural equipment    Williams
  $%    at three percent (STC).                                
           03/23 Approved by Governor
HB 561  Income tax; conform certain provisions to the Internal    Williams
 *$%    Revenue Code (STC).                                    
           04/14 Approved by Governor
HB 562  Estate tax; increase amount of exemption to conform to    Williams
  $%    federal estate tax exemption (STC).                    
           03/17 (S) Died In Committee
HB 563  Income tax, withholding; authorize Tax Commission to      Williams
        establish filing periods by rule or regulation (STC).  
           03/09 (S) Died In Committee
HB 573  Ad valorem tax and income tax; exempt certain small       West
  $%    businesses from.                                       
           02/25 (H) Died In Committee
HB 576  Sales tax; exempt sales of certain home medical           Ishee
  $%    equipment and supplies.                                
           02/25 (H) Died In Committee
HB 582  Cigarettes and tobacco products; increase taxes to fund   Reeves
  $%    Medicaid for recipients with tobacco-related illnesses.
           02/25 (H) Died In Committee
HB 591  Sales tax; exempt finance chages from.                    Formby
  $%       02/25 (H) Died On Calendar
HB 598  Sales tax; exempt finance charges from.                   Green (72nd)
  $%       02/25 (H) Died In Committee
HB 637  Sales tax; divert to municipalities tax collected on      Holden
        lease of motor vehicles, farm equipment and office     
        equipment.                                             
           02/03 (H) Died In Committee
HB 645  Income tax credit; employer not receive until TANF        Scott (80th)
   %    recipient employed for six months.                     
           02/03 (H) Died In Committee
HB 652  Local improvement taxing districts; reenact authority     Ford
 * %    and delete repealer.                                   
           03/31 Approved by Governor
HB 668  Income tax; provide a job credit for certain employers    Williams
  $%    in empowerment zones or enterprise communities (DECD). 
           02/25 (H) Died In Committee
HB 670  Mineral interests; revise procedure for payment of        Ellzey
   %    taxes.                                                 
           02/03 (H) Died In Committee
HB 674  Income tax; provide a credit for a portion of certain     Holland
  $%    conservation equipment.                                
           03/17 (S) Died In Committee
HB 704  Sales tax; pay county percentage of sales tax generated   Stringer
        from business activities outside city.                 
           02/03 (H) Died In Committee
HB 705  Income tax; reduce rate of tax on income derived from     Stringer
  $%    gain on certain sales or other disposition of real     
        estate and timber.                                     
           02/25 (H) Died In Committee
HB 706  Estate tax; increase amount of exemption.                 Stringer
  $%       02/25 (H) Died In Committee
HB 715  Motor vehicle taxes; cash refund instead of credit when   Robinson (84th)
   %    vehicle is sold or destroyed.                          
           02/03 (H) Died In Committee
HB 744  Gasoline, fuel and oil taxes; include certain persons     Williams
        in other states within the definition of the term      
        "distributor" (STC).                                   
           03/09 (S) Died In Committee
HB 746  Corporation franchise tax; authorize a deduction for      Williams
  $%    certain large projects (DECD).                         
           02/25 (H) Died In Committee
HB 752  Insurance premium tax; reduce rate imposed on certain     Williams
  $%    types of insurance.                                    
           02/25 (H) Died In Committee
HB 753  State Tax Commission; authorize use of administrative     Williams
   %    sales tax provisions in collection of certain taxes and
        fees (STC).                                            
           03/10 (S) Died In Committee
HB 754  Homestead exemption; provide that a surviving spouse      Williams
 * %    shall not be required to file a new application for    
        (STC).                                                 
           03/03 (S) Died In Committee
HB 755  Sales tax; tax prepaid telephone calling cards as sale    Williams
  $%    of tangible personal property (STC).                   
           02/25 (H) Died In Committee
HB 756  Sales tax; revise the rate imposed on the sale of         Williams
  $%    certain truck-tractors and semitrailers (STC).         
           02/25 (H) Died In Committee
HB 757  Tobacco tax; revise expiration date for certain           Williams
   %    retailer permits and prorate privilege tax for permits 
        issued for less than one year (STC).                   
           03/23 Approved by Governor
HB 772  Income tax; provide credit for taxpayers expending        Flaggs
  $%*   funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/25 (H) Died In Committee
HB 773  Ad valorem tax; exempt certain historical property.       Flaggs
  $%*      02/25 (H) Died In Committee
HB 786  Income tax; delete repealer on the tax credit for         Williams
 *$%    certain port charges and delete limit on maximum amount
        of credit (DECD).                                      
           04/14 Approved by Governor
HB 787  Use tax; exempt prizes awarded by freshwater fishing      Williams
  $%    tournaments. (DECD).                                   
           02/25 (H) Died In Committee
HB 788  Sales tax; provide an exemption for sales of movie        Williams
  $%    production equipment (DECD).                           
           02/25 (H) Died On Calendar
HB 790  Income taxes delinquent; STC may pay out-of-state         Williams
        collection agency's fee from amount collected when paid
        directly to STC (STC).                                 
           03/09 (S) Died In Committee
HB 792  Sales tax; allow public/private community colleges,       Williams
        junior colleges, colleges and universities to retain   
        tax on their sales.                                    
           02/03 (H) Died In Committee
HB 818  Ad valorem taxes; require advertisement of land to be     Saucier
        sold for delinquent taxes to list owner names          
        alphabetically.                                        
           02/03 (H) Died In Committee
HB 824  Sales tax and use tax; increase amount that a taxpayer    Rotenberry
        may retain as compensation for collecting.             
           02/03 (H) Died In Committee
HB 827  Sales tax; certain gross income from legal services       Saucier
  $%    subject to sales tax law.                              
           02/25 (H) Died In Committee
HB 831  Sales tax; exempt sales of certain home medical           Eaton
  $%    equipment and supplies when paid for by Medicare or    
        Medicaid.                                              
           02/25 (H) Died In Committee
HB 836  Estate tax; reduce rate of tax and increase amount of     King
  $%    exemption.                                             
           02/25 (H) Died In Committee
HB 847  Income tax; check off for senior citizens nutrition       Moss
        program.                                               
           02/03 (H) Died In Committee
HB 866  Sales tax;  exempt Friends of Mississippi Libraries       Holland
  $%    from.                                                  
           02/25 (H) Died In Committee
HB 884  Sales tax; phase out on sales of food items to            Robertson
  $%    Mississippi residents 65 years of age or older.        
           02/25 (H) Died In Committee
HB 889  Sales tax; exempt sales of prescription eyeglasses and    Warren
  $%    hearing aids.                                          
           02/25 (H) Died In Committee
HB 894  Income tax; provide credit for certain reforestation      Eaton
 *$%    expenses.                                              
           03/17 (S) Died In Committee
HB 913  Homestead exemption; increase tax loss reimbursement to   Green (34th)
        counties (MAS).                                        
           02/03 (H) Died In Committee
HB 914  Homestead exemption; increase tax loss reimbursement to   Green (34th)
        counties (MAS).                                        
           02/03 (H) Died In Committee
HB 922  Real property taxes; percentage collected by county to    Montgomery
        be expended within municipality.                       
           02/03 (H) Died In Committee
HB 979  Income tax; extend repealer on income tax credit for      Dedeaux
   %    port charges for using certain port facilities.        
           02/03 (H) Died In Committee
HB1058  Ad valorem taxes; delete school board's authority to      Denny
   %    increase without referendum approval.                  
           02/03 (H) Died In Committee
HB1066  Deeds; require all city and county taxes to be paid       Hudson
        before recording.                                      
           02/03 (H) Died In Committee
HB1076  Ad valorem taxes; revise manner in which delinquent       Endt
   %    taxes on land are collected.                           
           02/03 (H) Died In Committee
HB1091  Ad valorem taxes; revise form and contents of notice      Scott (17th)
        required when a taxing entity or school district       
        proposes to increase.                                  
           02/03 (H) Died In Committee
HB1115  Sales tax; exempt transfers of motor vehicles into        Banks
  $%    revocable trusts and transfers made as gifts.          
           02/25 (H) Died In Committee
HB1142  Sales tax; exempt certain sales to governmental           Bourdeaux
  $%    entities in neighboring states.                        
           02/25 (H) Died On Calendar
HB1166  Ad valorem taxes; require notice to secured creditors     Williams
        before sale of mobile homes for delinquent taxes.      
           02/10 (H) Died In Committee
HB1215  Sales tax, local; authorize counties to levy.             West
  $%       02/25 (H) Died In Committee
HB1249  Oysters; impose tax on oysters for replenishment of       Compretta
  $%    shells on Mississippi reefs.                           
           02/25 (H) Died In Committee
HB1251  Sales taxes; exempt sales to nonprofit emergency          Compretta
  $%    shelters for abused and neglected children from.       
           02/25 (H) Died On Calendar
HB1312  Income tax; require taxpayer to provide documentary       Stribling
   %    evidence to support amount claimed as gambling losses. 
           02/03 (H) Died In Committee
HB1319  Sales tax; exempt sales of tangible personal              Stribling
  $%    property/services to nonprofit organization, establish 
        criteria for exemption.                                
           02/25 (H) Died In Committee
HB1325  Alcoholic beverages; twenty percent of taxes goes to      Banks
   %    counties where generated.                              
           02/03 (H) Died In Committee
HB1326  Sales tax; require that tax on sale of equipment          Grist
        trailers be paid when ad valorem taxes are paid rather 
        than at sale.                                          
           02/03 (H) Died In Committee
HB1330  Ad valorem tax receipts; allow to be furnished by         Martinson
        electronic means.                                      
           03/09 (S) Died In Committee
HB1378  Motor vehicle taxes; cash refund instead of credit when   Bourdeaux
   %    vehicle is sold or destroyed.                          
           02/03 (H) Died In Committee
HB1447  Sales tax; divert a portion of sales tax on cotton        Williams
 *      compresses and cotton warehouses to assist in boll     
        weevil management.                                     
           03/03 (S) Died In Committee
HB1463  Income tax; provide refund to taxpayers if general fund   Compretta
        income tax collections exceed budget estimate by 2% or 
        more.                                                  
           02/03 (H) Died In Committee
HB1469  Commercial carriers motor fuel tax; liability may be      Compretta
        discharged by international fuel tax credentials       
        (MDOT).                                                
           03/23 Approved by Governor
HB1472  Interstate commercial carriers motor fuel tax laws;       Compretta
 *      revise penalty for certain violations (MDOT).          
           03/31 Approved by Governor
HB1477  Railroad track mileage tax; increase (MDOT).              Compretta
  $%       02/25 (H) Died In Committee
HB1482  Contractors' tax; deposit portion to State Highway        Compretta
        Fund.  (MDOT).                                         
           02/03 (H) Died In Committee
HB1503  Motor vehicle privilege tax; revise definition of         Grist
   %    private carrier of property.                           
           02/03 (H) Died In Committee
HB1513  Ad valorem taxes; revise form and contents of notice      Wells-Smith
        and size of advertisement when taxing entity proposes  
        to increase.                                           
           02/03 (H) Died In Committee
HB1544  Solid waste disposal; cities increase tax and expend      Watson
  $%    funds to finance.                                      
           02/25 (H) Died In Committee
HB1545  Homestead exemption; reimburse municipalities for         Watson
        entire tax loss (MA).                                  
           02/03 (H) Died In Committee
HB1569  Sales tax; allow STC to make changes in collection of     Williams
        sales tax by out-of-state marketers (STC).             
           03/09 (S) Died In Committee
HB1657  Motor vehicle ad valorem tax; delinquent taxpayer not     Stribling
   %    prohibited from receiving tax credit.                  
           02/03 (H) Died In Committee
HB1666  Homestead exemption; increase.                            Dedeaux
  $%       02/25 (H) Died In Committee
HB1669  Homestead exemption; increase for persons 65 years of     Maples
  $%    age or older or disabled.                              
           02/25 (H) Died In Committee
HB1670  Income tax; provide credit for taxpayers expending        Stribling
  $%    funds for construction, acquisition or rehab of        
        low-income housing projects.                           
           02/25 (H) Died In Committee
HB1671  Sales tax; exempt retail sales of equipment and utility   Warren
  $%    trailers to nonresidents if taken from state within 48 
        hours.                                                 
           02/25 (H) Died In Committee
HB1672  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/25 (H) Died In Committee
HB1673  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/25 (H) Died In Committee
HB1675  Sales tax; delete labor charges from meaning of "gross    Comans
  $%    income" for purposes of.                               
           02/25 (H) Died In Committee
HB1676  Income tax; allow self-employed individuals to deduct     Rotenberry
  $%    portion of self-employment taxes and health insurance  
        costs.                                                 
           02/25 (H) Died In Committee
HB1677  Ad valorem taxation; grant an exemption for certain       Martinson
  $%    personal property when collection costs exceed tax.    
           02/25 (H) Died In Committee
HB1682  Income tax; revise method of determining net business     Cameron
  $%    income of certain foreign manufacturers.               
           02/25 (H) Died In Committee
HB1683  Sales tax; exempt federal and state employees on          Guice
  $%    certain hotel accommodations.                          
           02/25 (H) Died On Calendar
HB1688  Income tax; provide a credit for a portion of ad          Flaggs
  $%    valorem taxes paid on certain historic structures.     
           02/25 (H) Died In Committee
HB1691  Estate tax; eliminate.                                    Weathersby
  $%       02/25 (H) Died In Committee
HB1692  Sod farms; exempt products sold to individuals from       Moss
  $%    sales tax.                                             
           02/25 (H) Died In Committee
HB1693  Sales tax; exempt certain sales of trailers, boats,       Moss
 *$%@   travel trailers, motorcycles and all-terrain cycles.   
           04/06 Approved by Governor
HB1695  Sales tax; phase out on sales of tangible personal        Williams
  $%    property or services to certain religious institutions.
           02/25 (H) Died On Calendar
HB1698  Sales tax; exempt sales of certain medications for        Williams
  $%    production of fish, poultry and livestock.             
           03/23 Approved by Governor
HB1700  Homestead exemption; increase.                            Flaggs
  $%       02/25 (H) Died In Committee
HB1701  Income tax; provide a job credit for certain employers    Williams
  $%    in empowerment zones or enterprise communities.        
           02/25 (H) Died On Calendar
HB1702  Income tax; exempt insurance companies in order to        Williams
  $%    simplify calculation of insurance premium tax liability
        (STC).                                                 
           02/25 (H) Died In Committee
HB1703  Sales tax; exempt transfers of motor vehicles into        Banks
  $%    revocable trusts and transfers made as gifts.          
           02/25 (H) Died In Committee
HB1704  Income tax; provide credit for contributions to school    Ketchings
  $%    tuition organizations and for extra curricular activity
        fees.                                                  
           02/25 (H) Died In Committee
HB1708  Income tax; revise method of determining net business     Williams
  $%    income of certain manufacturers.                       
           02/25 (H) Died On Calendar
HB1709  Sales tax; exempt certain sales of environmental          Williams
  $%    pollution control equipment.                           
           02/25 (H) Died On Calendar
HC  23  Amend Constitution; require majority vote only for bill   Formby
        reducing taxes.                                        
           02/03 (H) Died In Committee
HC  46  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           02/03 (H) Died In Committee
HC  75  Amend Joint Rules; local and private bills imposing tax   Cameron
        to contain referendum.                                 
           04/05 (H) Died In Committee
SB2010  Ad valorem taxation; exempt certain motor vehicles used   Jordan (18th)
  $%    to transport children for medical treatment.           
           02/25 (S) Died In Committee
SB2020  Reduce general sales tax; from 7% to 5%.                  Smith
  $%       02/25 (S) Died In Committee
SB2021  Sales taxation; exempt sales to the Lynn Meadows          Hewes
  $%    Discovery Center.                                      
           02/25 (S) Died In Committee
SB2042  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/25 (S) Died In Committee
SB2052  Sales tax; exclude Christmas trees from definition of     Bean
  $%    ornamental plants for exemption purposes.              
           02/25 (S) Died In Committee
SB2055  Sales taxation; revise the rate imposed on the sale of    Bean
  $%    certain truck-tractors and semitrailers.               
           02/25 (S) Died In Committee
SB2069  Adverse possession; prohibit if owner pays taxes.         Woodfield
           02/03 (S) Died In Committee
SB2076  Sales taxation; exempt sales of certain travel trailers   Carter
  $%    from sales taxation.                                   
           02/25 (S) Died In Committee
SB2078  Ad valorem taxation; exempt egg houses, pullet houses     Burton
  $%    and broiler houses.                                    
           02/25 (S) Died In Committee
SB2080  Sales tax; materials for chicken house construction       Burton
  $%    taxed at 3-1/2%.                                       
           02/25 (S) Died In Committee
SB2104  Sales tax; exempt sales of hearing aids.                  Minor
  $%       02/25 (S) Died In Committee
SB2124  Sales tax; exempt retail sales of unprepared foods.       Harden
  $%       02/25 (S) Died In Committee
SB2126  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       02/25 (S) Died In Committee
SB2150  Homestead exemption; provide that a surviving spouse      Dearing
 *      shall not be required to file a new application for    
        (STC).                                                 
           03/23 Approved by Governor
SB2152  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/25 (S) Died In Committee
SB2153  Ad valorem taxes for parks and recreation; cities may     Dearing
  $%    increase.                                              
           02/25 (S) Died In Committee
SB2183  Homestead exemption tax loss reimbursements; increase.    Rayborn
           02/03 (S) Died In Committee
SB2185  Budget; transfer from the General Fund an amount equal    Gordon
        to a certain portion of sales tax growth to counties.  
           02/03 (S) Died In Committee
SB2186  State Aid Road Fund; increase motor fuel tax diversion    Gordon
        into.                                                  
           02/03 (S) Died In Committee
SB2189  Fire safety education program; create under State Fire    Kirby
        Marshal's Office.                                      
           02/03 (S) Died In Committee
SB2236  Fuel taxes; revise the amount of the diversion into the   Rayborn
        State Aid Road Fund.                                   
           02/03 (S) Died In Committee
SB2237  Homestead exemption; increase the amount of               Rayborn
        reimbursement for county tax losses.                   
           02/03 (S) Died In Committee
SB2253  Income tax refund check-off; burn center.                 Furniss
 *         03/03 (H) Died In Committee
SB2265  Property tax assessments; changes in assessments do not   Rayborn
        have to be approved by the State Tax Commission.       
           03/23 Approved by Governor
SB2266  Ad valorem taxation; grant an exemption to certain        Rayborn
  $%    personal property when collection costs exceed tax.    
           02/25 (S) Died In Committee
SB2267  Ad valorem taxation; value of agricultural land           Rayborn
        determined according to its use as of January 1.       
           03/23 Approved by Governor
SB2279  Taxation; allow payment of motor vehicle taxes within     Dearing
        30 days of purchase without penalty.                   
           02/03 (S) Died In Committee
SB2284  Reduce general sales tax; from 7% to 6%.                  Kirby
  $%       02/25 (S) Died In Committee
SB2310  Ad valorem tax receipts; allow to be furnished by         Rayborn
        electronic means.                                      
           03/23 Approved by Governor
SB2315  Estate taxation; increase the amount of the standard      Nunnelee
  $%    deduction.                                             
           03/25 Approved by Governor
SB2320  Gaming taxes; distribute a portion of the revenue to      Harden
        non-gaming counties and cities in such counties.       
           02/03 (S) Died In Committee
SB2327  Sales tax; provide for local sales tax.                   Carter
  $%       02/25 (S) Died In Committee
SB2389  Ad valorem taxes; exempt egg houses, pullet houses and    Rayborn
  $%    broiler houses.                                        
           02/25 (S) Died In Committee
SB2394  Homestead exemption; increase reimbursement of tax        Rayborn
        losses to counties.                                    
           02/03 (S) Died In Committee
SB2448  Withholding tax; tax commission set filing periods by     Bryan
        rule or regulation (STC).                              
           03/23 Approved by Governor
SB2449  Income tax; conform certain provisions to the Internal    Bryan
 *$%    Revenue Code (STC).                                    
           03/17 (H) Died On Calendar
SB2450  Fuel & oil taxes; include certain persons in other        Bryan
        states within the definition of the term "distributor" 
        (STC).                                                 
           03/23 Approved by Governor
SB2452  Tobacco tax; revise expiration date for cert retailer     Bryan
   %    permits & prorate privilege tax for permits issued for 
        less than 1 year (STC).                                
           02/03 (S) Died In Committee
SB2453  Income tax and sales tax; clarify when interest begins    Bryan
        to run on refund made by State Tax Commission for      
        overpayment of (STC).                                  
           03/16 Approved by Governor
SB2454  Homestead exemption; provide that a surviving spouse      Bryan
 * %    shall not be required to file a new application for    
        (STC).                                                 
           02/11 (S) Died In Committee
SB2457  Gaming taxes; distribute portion to nongaming counties.   Jordan (24th)
           02/03 (S) Died In Committee
SB2459  Sales tax; reduce the sales tax on meat and dairy         Cuevas
  $%    products.                                              
           02/25 (S) Died In Committee
SB2477  Adverse possession; prohibit if owner pays taxes.         Hewes
           02/03 (S) Died In Committee
SB2484  Income taxes delinquent; STC may pay out-of-state         Bryan
        collection agency's fee from amount collected when paid
        directly to STC (STC).                                 
           03/23 Approved by Governor
SB2485  Sales tax; tax prepaid telephone calling cards as sale    Bryan
 *$%    of tangible personal property (STC).                   
           03/31 Approved by Governor
SB2488  State Tax Commission; authorize use of administrative     Bryan
   %    sales tax provisions in collection of certain taxes and
        fees (STC).                                            
           03/23 Approved by Governor
SB2489  Sales tax; tax sales of certain agricultural equipment    Bryan
  $%    at three percent (STC).                                
           03/17 (H) Died In Committee
SB2512  Income tax setoff; unpaid fines owed cities and           Hamilton
   %    counties.                                              
           02/03 (S) Died In Committee
SB2554  Ports; remove repealer on income tax credit for using     Hewes
        state ports.                                           
           02/03 (S) Died In Committee
SB2556  Forestry; provide tax credit as incentive to reforest     Jordan (18th)
  $%    private lands.                                         
           02/25 (S) Died In Committee
SB2570  Tax sales of mobile homes; require notice to secured      Burton
        creditors.                                             
           02/03 (S) Died In Committee
SB2575  Ad valorem taxation; increase amount of exemption for     Cuevas
  $%    homeowners over 65 or totally disabled.                
           02/25 (S) Died In Committee
SB2597  Sales tax; exempt sales of certain medications for        Carlton
  $%    production of fish, poultry and livestock.             
           03/17 (H) Died In Committee
SB2615  Income taxation; exempt certain insurance companies.      Bryan
  $%       02/25 (S) Died In Committee
SB2651  Sales tax; exempt federal and state employees on          Hewes
  $%    certain hotel accommodation charges.                   
           02/25 (S) Died In Committee
SB2676  Income taxation; exempt prizes awarded to nonresidents    Posey
  $%    from prof. freshwater fishing events.                  
           02/25 (S) Died In Committee
SB2686  Sales tax exemption; Oxford Community Playground, Inc.    Tollison
  $%       02/25 (S) Died In Committee
SB2704  Sales taxation; use tobacco litigation settlement funds   Hawks
  $%    to reduce the general sales tax rate.                  
           02/25 (S) Died In Committee
SB2707  Sales tax; divert a portion of the sales to fund the      Carlton
 *      Boll Weevil Management Act.                            
           04/20 Approved by Governor
SB2709  Motor vehicle taxes; exempt vehicles owned by Purple      Johnson (19th)
  $%    Heart Medal recipient from ad valorem taxation.        
           02/25 (S) Died In Committee
SB2710  Sales tax; pay county percentage of sales tax generated   Johnson (19th)
        from business activities outside city.                 
           02/03 (S) Died In Committee
SB2711  Homestead exemption; increase reimbursement of tax        Johnson (19th)
        losses to counties.                                    
           02/03 (S) Died In Committee
SB2720  Severance tax; extend repealer on "new" oil and gas.      Dearing
   %       02/03 (S) Died In Committee
SB2774  Forestry; provide tax credit as incentive to reforest     Harvey
  $%    private lands.                                         
           02/25 (S) Died In Committee
SB2778  Contractors' tax; deposit portion to State Highway Fund   Little
        (MDOT).                                                
           02/03 (S) Died In Committee
SB2780  Railroad track mileage tax; increase.                     Little
  $%       02/25 (S) Died In Committee
SB2794  Taxation; revise the penalty for certain violations of    Little
        the interstate commercial carriers motor fuel tax laws.
           02/03 (S) Died In Committee
SB2795  Commercial carriers motor fuel tax; liability may be      Little
        discharged by International Fuel Tax credentials.      
           02/03 (S) Died In Committee
SB2803  Income taxation; provide a job credit for certain         Bryan
  $%    employer in enterprise zones.                          
           02/25 (S) Died In Committee
SB2804  Corporation franchise tax; authorize a deduction for      Bryan
  $%    certain large projects. (DECD).                        
           02/25 (S) Died In Committee
SB2806  Income tax; delete repealer on the tax credit for         Bryan
  $%    certain port charges and delete limit on maximum amount
        of credit (DECD).                                      
           02/25 (S) Died In Committee
SB2818  Ad valorem taxation; totally exempt homestead of          Hamilton
  $%    persons over 65 or disabled.                           
           02/25 (S) Died In Committee
SB2827  Sales tax; Chairman of the State Tax Commission may       Bryan
        adopt rules for collection of sales tax by direct      
        marketers.                                             
           03/17 Approved by Governor
SB2833  Gaming tax; remove repealer on diversion to Gaming        Gollott
        Counties Bond Sinking Fund.                            
           02/03 (S) Died In Committee
SB2835  Ad valorem tax; exempt certain historical property.       Huggins
  $%       02/25 (S) Died In Committee
SB2838  Homestead exemption; allow two unrelated persons who      Harden
        jointly own a dwelling to be granted homestead.        
           02/03 (S) Died In Committee
SB2849  Tax sales redemption; reduce interest paid to purchaser   Robertson
        at a tax sale.                                         
           02/03 (S) Died In Committee
SB2864  Sales tax; reduce on sales of certain home medical        Horhn
  $%    equipment and supplies.                                
           02/25 (S) Died In Committee
SB2886  Ad valorem taxes; state must pay counties for tax         Dickerson
        losses as a result of state ownership of the Pascagoula
        Wildlife Management Area.                              
           02/03 (S) Died In Committee
SB2896  Ad valorem tax increase notice by school districts;       Nunnelee
        revise procedure.                                      
           03/03 (H) Died In Committee
SB2913  Sales tax; exempt finance charges from.                   Blackmon
  $%       02/25 (S) Died In Committee
SB2915  Ad valorem tax; exempt certain historical property.       Blackmon
  $%       02/25 (S) Died In Committee
SB2916  Income tax; provide credit for taxpayers expending        Blackmon
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/25 (S) Died In Committee
SB2925  Income tax credit; employer not receive until TANF        Simmons
   %    recipient employed for six months.                     
           02/03 (S) Died In Committee
SB2946  Tobacco settlement; establish a trust fund to be used     Rayborn
        to fund a reduction in sales tax on food.              
           02/03 (S) Died In Committee
SB3009  Tobacco settlement; establish a trust fund to be used     Rayborn
        to fund a reduction in the state income tax.           
           02/03 (S) Died In Committee
SB3021  Mississippi Student Summer Employment Program; create     Blackmon
  $%    and provide income tax credit to employers who hire    
        students under.                                        
           02/25 (S) Died In Committee
SB3040  Gaming taxes; distribute a portion of the revenue to      Posey
        certain counties.                                      
           02/03 (S) Died In Committee
SB3058  Motor vehicle privilege tax; exempt one vehicle owned     Hawks
  $%    by each active duty member of the National Guard.      
           02/25 (S) Died In Committee
SB3086  Local privilege tax; repeal tax on travel agencies.       Jordan (24th)
  $%       03/25 Approved by Governor
SB3089  Sales taxation; use tobacco litigation settlement funds   Hawks
  $%    to reduce the general sales tax rate.                  
           02/25 (S) Died In Committee
SB3095  Taxation; tax pay-per-view and closed circuit             Gollott
   %    telecasts.                                             
           02/03 (S) Died In Committee
SB3103  Income tax; provide credit for taxpayers expending        Huggins
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/25 (S) Died In Committee
SB3118  Income tax; provide credit for taxpayers expending        Horhn
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/25 (S) Died In Committee
SB3133  Taxation; provide for a local sales tax to support        Horhn
  $%    county economic development authorities.               
           02/25 (S) Died In Committee
SB3136  Income taxation; grant an income tax credit to            Horhn
  $%    businesses providing certain services to impoverished  
        areas.                                                 
           02/25 (S) Died In Committee
SB3137  Homestead exemption; increase reimbursement of tax        Horhn
        losses to counties.                                    
           02/03 (S) Died In Committee
SB3140  .Homestead exemption; reimburse cities for entire tax     Horhn
        loss (MA).                                             
           02/03 (S) Died In Committee
SB3147  Use taxation; exempt prizes awarded by freshwater         Horhn
  $%    fishing tournaments.                                   
           02/25 (S) Died In Committee
SB3148  Sales taxation; provide an exemption for sales of movie   Horhn
  $%    production equipment.                                  
           02/25 (S) Died In Committee
SB3163  Taxation; provide income tax credit and ad valorem tax    Dearing
  $%*   credit for owners of certain historic structures.      
           02/25 (S) Died In Committee
SB3166  Sales tax; exempt trailers, boats and all-terrain         Little
  $%*   cycles.                                                
           02/25 (S) Died In Committee
SB3167  Income taxation; provide deduction in gross income for    White (29th)
  $%    volunteer firefighters and volunteer law enforcement   
        officers.                                              
           02/25 (S) Died In Committee
SB3179  Taxation; exempt sales to certain 501(c)(3)               Frazier
  $%    organizations from sales taxation.                     
           02/25 (S) Died In Committee
SB3180  Ad valorem taxes; exempt tools of pest exterminator.      Scoper
  $%       02/25 (S) Died In Committee
SB3181  Income tax; revise method of determining net business     Minor
  $%    income of certain foreign manufacturers.               
           02/25 (S) Died In Committee
SB3182  Sales taxation; exempt certain pollution control          Little
  $%    equipment.                                             
           02/25 (S) Died In Committee
SB3185  Ad valorem taxes; counties may levy a tax for the         Farris
  $%@   support of air ambulance service districts.            
           04/06 Approved by Governor
SB3186  Communications services taxation; provide for a new tax   Bryan
  $%    and reduce ad valorem taxation.                        
           02/25 (S) Died In Committee
SB3251  Sales tax; phase out tax on certain pollution control     Nunnelee
  $%    equipment.                                             
           02/25 (S) Died In Committee
SB3258  Income tax; conform certain provisions of state law to    Hall
  $%    Internal Revenue Code for purposes of individual       
        retirement accounts.                                   
           03/17 (H) Died In Committee
SB3262  Aircraft taxation; revise the definition of antique       Carter
  $%    aircraft.                                              
           03/17 (H) Died In Committee
SB3266  Income tax; revise certain provisions regarding gains     Nunnelee
  $%    and losses and business deductions.                    
           02/25 (S) Died In Committee
SC 505  Const. 100; authorize compromising of income tax          Kirby
        liability.                                             
           03/03 (H) Died In Committee
SC 506  Const. 70; require majority vote for passage of bill      Kirby
        reducing taxes.                                        
           02/03 (S) Died In Committee
SC 511  Taxation; joint committee to study state tax system.      Harden
           02/03 (S) Died In Committee
SC 523  Amend Const 70; require majority vote for passage of      Hewes
        bill reducing taxes.                                   
           02/03 (S) Died In Committee



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1998/subjects/T138-00.htm