Bill Text | History of Actions | Background | Title |
Description: Sales taxation; raise the sales tax on casual sales of motor vehicles.
Bill Text: [Introduced]
| 1 | 01/13/00 | (S) | Referred To Finance | |
| 2 | 03/29/00 | (S) | Died In Committee |
| Effective date | July 1, 2000 | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Dearing
Code Sections: A 027-0065-0201, A 027-0065-0075, A 027-0067-0031
Title: AN ACT TO AMEND SECTION 27-65-201, MISSISSIPPI CODE OF 1972, TO INCREASE THE SALES AND USE TAX UPON CASUAL SALES OF CERTAIN MOTOR VEHICLES BY 2%; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE COLLECTED FROM THE 2% INCREASE IN THE SALES TAX UPON CASUAL SALES OF CERTAIN MOTOR VEHICLES SHALL BE DEPOSITED, WITHOUT DIVERSION, INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO PROVIDE THAT THE REMAINDER OF THE REVENUE COLLECTED FROM THE SALES TAX UPON CASUAL SALES OF CERTAIN MOTOR VEHICLES SHALL BE DEPOSITED, AFTER DIVERSION, INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-67-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE COLLECTED FROM THE 2% INCREASE IN THE USE TAX UPON CASUAL SALES OF CERTAIN MOTOR VEHICLES SHALL BE DEPOSITED, WITHOUT DIVERSION, INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO PROVIDE THAT THE REMAINDER OF THE REVENUE COLLECTED FROM THE USE TAX UPON CASUAL SALES OF CERTAIN MOTOR VEHICLES SHALL BE DEPOSITED, AFTER DIVERSION, INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; AND FOR RELATED PURPOSES.
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