History of Actions | Background | Title |
Description: Sales tax; exempt school equipment and supplies one day a year.
| 1 | 02/24/99 | (H) | Referred To Ways and Means | |
| 2 | 02/24/99 | (H) | Died In Committee |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
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.
End Of Document
1999\pdf\History/HB\HB1678.htm