Mississippi Legislature

1999 Regular Session

House Bill 1678

[Introduced]

Instructions Bill Status Menu




History of Actions

Background

Title

Description: Sales tax; exempt school equipment and supplies one day a year.

History of Actions:

102/24/99(H)Referred To Ways and Means
202/24/99(H)Died In Committee

Background Information:

Effective datePassage
DispositionDead
DeadlineRevenue/Appropriation
RevenueYes
3/5ths vote requiredYes

House Committee:

Principal Author: Stribling

Additional Authors: Reeves, Rogers, Barnett (116th), Denny, Green (96th), Martinson, Smith (27th)

Code Section: A 027-0065-0111

Title: AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A SALES TAX EXEMPTION ON SALES OF ITEMS SUCH AS CLOTHING AND SCHOOL SUPPLIES AND EQUIPMENT WHEN SOLD FOR CHILDREN IN KINDERGARTEN THROUGH THE TWELFTH GRADE AND SOLD ON THE DAY OF THE YEAR DESIGNATED BY THE STATE TAX COMMISSION AS THE DAY FOR SUCH EXEMPTION; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL DEVELOP A LIST OF ITEMS TO WHICH THE EXEMPTION MAY APPLY AND SHALL DEVELOP GUIDELINES FOR ADMINISTERING THE EXEMPTION; TO PROVIDE THAT A RETAILER SELLING SUCH ITEMS MAY CHOOSE TO EXEMPT SALES OF SUCH ITEMS FROM THE SALES TAX; TO PROVIDE THAT IF A RETAILER DOES NOT EXEMPT SUCH SALES AND COLLECTS THE SALES TAX, THE RETAILER SHALL REMIT THE TAX TO THE STATE TAX COMMISSION AS REQUIRED UNDER THE STATE SALES TAX LAW; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/24/99 at 15:00.



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