Mississippi Legislature
2001 Regular Session

Subject: TAXATION

As of 04/25/01 at 09:44

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HB  21  Ad valorem tax; reimburse municipalities for tax loss     Fleming
        resulting from state ownership of property.            
           01/30 (H) Died In Committee
HB  28  Homestead exemption; increase reimbursement of tax        Robertson
        losses to counties.                                    
           01/30 (H) Died In Committee
HB 250  Motor vehicle privilege tax; increase for light           Markham
  $%    carriers of property.                                  
           02/21 (H) Died In Committee
HB 254  Ad valorem taxation; increase homestead exemption for     Chism
  $%    persons 65 years of age or older or totally disabled.  
           02/21 (H) Died In Committee
HB 256  Homestead exemption; increase.                            Chism
  $%       02/21 (H) Died In Committee
HB 257  Ad valorem tax; exempt cold frames and greenhouses.       Maples *
  $%       02/21 (H) Died In Committee
HB 259  Homestead exemption; increase.                            Compretta
  $%       02/21 (H) Died In Committee
HB 261  Income tax, exclude overtime compensation from gross      Fleming
  $%    income.                                                
           02/21 (H) Died In Committee
HB 262  Sales tax; exempt clothing and school supplies one week   Fleming
  $%    a year.                                                
           02/21 (H) Died In Committee
HB 263  Sales Tax; exempt sales of tangible personal property     Whittington
  $%    and services to Beacon Harbor.                         
           02/21 (H) Died In Committee
HB 264  Sales tax; exempt sales of tangible personal property     Whittington
  $%    and services to Mississippi affiliates of Habitat for  
        Humanity International, Inc.                           
           02/21 (H) Died In Committee
HB 267  Sales tax; impose on pay-per-call services through 900    Mitchell
  $%    telephone numbers.                                     
           02/21 (H) Died In Committee
HB 268  Ad valorem taxation; provide exemption for certain        Mayo
  $%    improvements to nonresidential property.               
           02/21 (H) Died In Committee
HB 269  Sales tax; exempt sales of tangible personal property     Mitchell
  $%    and services to certain religious institutions.        
           02/21 (H) Died In Committee
HB 270  Sales tax and use tax; exempt delivery charges and        Davis
  $%    freight charges from.                                  
           02/21 (H) Died In Committee
HB 271  Ad valorem taxation; provide exemption for homes built    Mayo
  $%    by certain charitable groups.                          
           02/21 (H) Died In Committee
HB 272  Income tax; provide that no gain shall be recognized on   Guice
  $%    the sale or exchange of a personal residence occurring 
        on or after certain date.                              
           02/21 (H) Died In Committee
HB 274  Income tax; revise circumstances under which State Tax    Cameron
        Commission may go beyond three-year examination period 
        on tax return.                                         
           01/30 (H) Died In Committee
HB 275  Income tax; revise method of determining net business     Cameron
  $%    income of certain manufacturers.                       
           02/21 (H) Died In Committee
HB 276  Income tax; revise when interest begins to run and rate   Cameron
   %    of interest on payment of additional tax where taxpayer
        has made underpayment.                                 
           01/30 (H) Died In Committee
HB 277  Gasoline excise tax; increase and deposit proceeds into   Fleming
  $%    Mississippi Highway-Railroad Grade Crossing Safety     
        Account.                                               
           02/21 (H) Died In Committee
HB 280  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           02/21 (H) Died In Committee
HB 281  Income tax; provide a credit for taxpayers making         McBride
  $%    expenditures for certain wildlife and fish conservation
        practices.                                             
           02/21 (H) Died In Committee
HB 284  Income tax; authorize State Tax Commission to allow       Fleming
   %    taxpayers owing additional tax to pay through          
        installment agreement.                                 
           01/30 (H) Died In Committee
HB 286  Sales tax; impose additional tax on certain restaurant    Fleming
  $%    sales of food and use for litter prevention.           
           02/21 (H) Died In Committee
HB 287  Sales tax; reduce rate on sales of certain food and       Fleming
  $%    revise certain diversions.                             
           02/21 (H) Died In Committee
HB 326  Income tax; exclude portion of teacher compensation       Guice
  $%    from gross income.                                     
           02/21 (H) Died In Committee
HB 327  Sales tax; exempt certain sales to veterans' groups.      Mayo
  $%       02/21 (H) Died In Committee
HB 358  Sales tax and use tax; increase amount that a taxpayer    Rotenberry
        may retain as compensation for collecting.             
           01/30 (H) Died In Committee
HB 361  Ad valorem taxation; refund portion of school taxes to    Fleming
        employers that allow employees to take paid leave for  
        volunteer service in public schools.                   
           01/30 (H) Died In Committee
HB 362  Income tax; provide a credit for taxpayers incurring      Fleming
  $%    expenses for tutorial services for dependents enrolled 
        in public school.                                      
           02/21 (H) Died In Committee
HB 368  Sales tax; pay county percentage of sales tax generated   Nettles
        from business activities in county but outside         
        municipalities.                                        
           01/30 (H) Died In Committee
HB 376  Income tax; provide a credit for taxpayers having a       Moore (60th)
  $%    dependent with a disability.                           
           02/21 (H) Died In Committee
HB 377  Income tax; authorize adjustment to gross income for      Moore (60th)
  $%    disability insurance premiums paid by individuals.     
           02/21 (H) Died In Committee
HB 381  All-terrain vehicles; decrease sales tax on those used    Montgomery (15th)
  $%    for agricultural purposes.                             
           02/21 (H) Died In Committee
HB 406  Compressed gas privilege tax; reduce on certain           Robinson (84th)
  $%    vehicles.                                              
           02/21 (H) Died In Committee
HB 415  Mineral interests; revise procedure for payment of        Ellzey
   %    taxes.                                                 
           01/30 (H) Died In Committee
HB 416  Mineral interests; revise procedure for payment of        Hamilton
   %    taxes.                                                 
           01/30 (H) Died In Committee
HB 417  Sales tax; exempt temporary storage of tangible           Jennings
  $%    personal property by public storage warehouses pending 
        shipping to another state.                             
           02/21 (H) Died In Committee
HB 423  Sales tax; authorize municipalities to levy special       Mayo
  $%    sales tax and use portion of proceeds to reduce ad     
        valorem taxes.                                         
           02/21 (H) Died In Committee
HB 425  Income tax; authorize an adjustment to gross income for   Holloway *
  $%    child support payments made pursuant to court order.   
           02/21 (H) Died In Committee
HB 437  Taxing districts; extend repealer.                        Ford
   %       01/30 (H) Died In Committee
HB 503  Sales tax; increase diversion to municipalities, create   Young
   %    diversion to counties, use portion to reduce ad valorem
        taxes.                                                 
           01/30 (H) Died In Committee
HB 505  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to cities, create diversion to counties, cap 
        city and county ad valorem taxes.                      
           01/30 (H) Died In Committee
HB 508  Income tax; provide a credit for taxpayers who purchase   Cameron
  $%    a gun safe or similar device.                          
           02/21 (H) Died In Committee
HB 571  Income tax; authorize deductions for completing certain   Moak
  $%    education levels.                                      
           02/21 (H) Died In Committee
HB 604  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           02/21 (H) Died In Committee
HB 615  Ad valorem taxation; create 10% cap on increase in        Eaton
  $%    assessed value of agricultural property and commercial 
        poultry houses.                                        
           02/21 (H) Died In Committee
HB 621  Homestead exemption; increase.                            Smith (39th)
  $%       02/21 (H) Died In Committee
HB 628  Sales Tax Incentive Fund; revise projects eligible for    Eads
        incentive payments.                                    
           01/30 (H) Died In Committee
HB 630  Sales tax; exempt sales of certain food.                  Fillingane
  $%       02/21 (H) Died In Committee
HB 651  Liquefied compressed gas; increase tax on.                Stevens
  $%       02/21 (H) Died In Committee
HB 675  Ad valorem taxes; revise rate of interest on land         Moak
   %    redeemed from tax sales.                               
           01/30 (H) Died In Committee
HB 702  Ad valorem taxation; exempt property owned by certain     Smith (39th)
  $%    not-for-profit foundations regardless of whether shared
        with another organization.                             
           02/21 (H) Died In Committee
HB 704  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           02/21 (H) Died In Committee
HB 705  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/21 (H) Died In Committee
HB 706  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/21 (H) Died In Committee
HB 707  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/21 (H) Died In Committee
HB 708  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/21 (H) Died In Committee
HB 709  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/21 (H) Died In Committee
HB 717  Car tags; remove property taxes from sale of vehicle      Fleming
  $%    and place on titleholder.                              
           02/21 (H) Died In Committee
HB 754  State Tax Commission; authorize use of certified or       McCoy
   %    registered mail to serve warrants used to levy on money
        due a delinquent taxpayer (STC).                       
           03/05 Approved by Governor
HB 755  Homestead exemption supplemental rolls; authorize State   McCoy
        Tax Commission to require that they be prepared and    
        maintained on electronic media (STC).                  
           02/27 (S) Died In Committee
HB 756  Sales tax; provide that industrial rate on fuel applies   McCoy
 *$%    to sales of fuel to producers of domesticated fish and 
        domesticated fish products (STC).                      
           03/23 Approved by Governor
HB 757  Motor carrier fuel tax; revise laws to conform to         McCoy
 * %    International Fuel Tax Agreement (STC).                
           03/05 Approved by Governor
HB 769  Sales and ad valorem taxes; increase sales tax            Young
        diversion to municipalities and cap ad valorem taxes.  
           01/30 (H) Died In Committee
HB 770  Sales and ad valorem taxes; create sales tax diversion    Young
   %    to counties and cap ad valorem tax millage rate.       
           01/30 (H) Died In Committee
HB 771  Sales tax; increase diversion to municipalities from      Young
        18.5% to 20.5%.                                        
           01/30 (H) Died In Committee
HB 782  Homestead exemption; increase for persons 65 years of     Holland
  $%    age or older or totally disabled.                      
           02/21 (H) Died In Committee
HB 783  Ad valorem taxes; allow exemption for manufactured or     Holland
  $%    mobile homes owned by certain disabled veterans.       
           02/21 (H) Died In Committee
HB 800  Homestead exemption; reimburse cities of 5,000 or less    Young
        for entire tax loss resulting from exemption.          
           01/30 (H) Died In Committee
HB 828  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/21 (H) Died In Committee
HB 835  Sales tax and use tax; exempt finance charges from.       Formby
  $%       02/21 (H) Died In Committee
HB 844  Special local improvement taxing districts; extend        Reeves
   %    repealer and revise law regarding establishment,       
        funding and management of.                             
           01/30 (H) Died In Committee
HB 849  Ad valorem taxes, exempt property; reimburse City of      Wallace
        Jackson for tax loss resulting from state ownership of 
        property.                                              
           01/30 (H) Died In Committee
HB 865  Income tax; provide a credit for a portion of certain     Holland
  $%    agriculture conservation expenses.                     
           02/21 (H) Died In Committee
HB 897  Sales tax; exempt temporary storage of tangible           Jennings
  $%    personal property by public storage warehouses pending 
        shipping to another state.                             
           02/28 Approved by Governor
HB 899  Sales tax; exempt sales of food to persons age 65 or      Wallace
  $%    older or totally disabled.                             
           02/21 (H) Died In Committee
HB 900  Local income tax; authorize certain cities to levy.       Wallace
  $%       02/21 (H) Died In Committee
HB 918  Motor vehicle ad valorem tax; exempt portion for          Zuber
  $%    military personnel stationed out-of-state.             
           02/21 (H) Died In Committee
HB 919  Income tax; exclude active duty military compensation     Zuber
  $%    received by a resident while stationed out of state.   
           02/21 (H) Died In Committee
HB 920  Income tax; partially exclude active duty military        Zuber
  $%    compensation received by a nonresident while stationed 
        in this state.                                         
           02/21 (H) Died In Committee
HB 962  Sales tax; exempt retail sales of certain articles of     Snowden
  $%    clothing during the first weekend in August.           
           02/21 (H) Died In Committee
HB1097  Sales tax; pay counties percentage of sales tax           Stringer
        generated from business activities outside cities.     
           01/30 (H) Died In Committee
HB1101  Taxation; create a task force to study.                   Denny
           01/30 (H) Died In Committee
HB1104  Alcoholic beverages; provide that 20% of taxes go to      Banks
   %    counties where generated.                              
           01/30 (H) Died In Committee
HB1152  Municipal annexation; exempt from ad valorem              Ellington
  $%    taxes/refund such taxes on newly annexed property if   
        services are not provided within 5 years.              
           02/21 (H) Died In Committee
HB1167  Sales tax; provide an exemption for sales and rentals     Montgomery (74th)
  $%    of movie production equipment.                         
           02/21 (H) Died In Committee
HB1234  Deeds; require all city and county taxes to be paid       Hudson
        before recording.                                      
           01/30 (H) Died In Committee
HB1239  Sales tax; require that tax on sale of equipment and      Grist
        utility trailers be paid when ad valorem taxes are paid
        rather than at sale.                                   
           01/30 (H) Died In Committee
HB1249  Homestead; increase amount exempt from seizure in case    Davis *
        of debts arising from catastrophic illness.            
           01/30 (H) Died In Committee
HB1260  Drainage districts; authorize transfer of authority       Eaton
 * %    from certain dissolved districts to the county soil and
        water conservation districts.                          
           03/23 Approved by Governor
HB1268  Oil and gas; place a certain tax per acre on holders of   Martinson
  $%    nonproducing mineral interests owned apart from the    
        land.                                                  
           02/21 (H) Died In Committee
HB1291  Ad valorem tax; revise time that assessments of public    McCoy
 * %    utility property remain open and subject to objection. 
           02/27 (S) Died In Committee
HB1295  Income Tax; certain refunds may be negotiated             Simpson
        regardless of date of expiration.                      
           01/30 (H) Died In Committee
HB1344  State Tax Commission; clarify authority to provide        Moak
        information to other jurisdictions which enforce motor 
        fuel tax laws (STC).                                   
           03/11 Approved by Governor
HB1373  Sales tax and use tax; seller not liable for additional   Rotenberry
        tax on certain sales of farm equipment if STC          
        determines sale was not to farmer.                     
           01/30 (H) Died In Committee
HB1406  Real property; clarify ad valorem tax exemption           Compretta
   %    whenever acquired by governmental entity (MDOT).       
           01/30 (H) Died In Committee
HB1455  Income tax; authorize withholding tax refund for          Creel
        certain employers providing dependent care for         
        employees.                                             
           01/30 (H) Died In Committee
HB1456  Sales Tax Incentive Fund; delete requirement that         Cummings
        monies in the fund be appropriated in order to be      
        expended.                                              
           02/27 (S) Died In Committee
HB1460  Tobacco tax laws; revise definition of wholesaler and     Guice
        revise permit requirements.                            
           01/30 (H) Died In Committee
HB1466  Ad valorem tax; clarify required age of rehabilitated     Watson
   %    or renovated structures on real property municipalities
        may partially exempt.                                  
           01/30 (H) Died In Committee
HB1483  Tax sales; require actual notice to owner and mortgagee   Snowden
   %    of land before pending tax sale.                       
           01/30 (H) Died In Committee
HB1520  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/21 (H) Died In Committee
HB1522  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/21 (H) Died In Committee
HB1523  Ad valorem tax and income tax; exempt certain small       West
  $%    businesses from.                                       
           02/21 (H) Died In Committee
HB1524  Sales tax, local; authorize counties to levy.             West
  $%       02/21 (H) Died In Committee
HB1526  Ad valorem taxation; restrict partial exemption for       McCoy
  $%    newly acquired railroad property to property acquired  
        before January 1, 2001 (STC).                          
           03/19 Approved by Governor
HB1527  Sales taxation; exempt retail sales of certain articles   Gadd
  $%    of clothing during the first weekend in August.        
           02/21 (H) Died In Committee
HB1528  Sales tax; reduce rate on sales of certain food.          Ketchings
  $%       02/21 (H) Died In Committee
HB1531  Sales tax; provide for reduced tax on admissions to all   Snowden
  $%    publicly owned facilities.                             
           02/21 (H) Died In Committee
HB1532  Ad valorem taxation; provide partial exemption for        Barnett (116th)
  $%    products, goods and merchandise held for resale.       
           02/21 (H) Died In Committee
HB1533  Ad valorem taxation; increase homestead exemption for     Barnett (116th)
  $%    persons 65 years of age or older or totally disabled.  
           02/21 (H) Died In Committee
HB1534  Sales tax; authorize special municipal sales tax to       Martinson
  $%    fund certain capital projects.                         
           02/21 (H) Died In Committee
HB1536  Sales tax; authorize special municipal sales tax to       Robinson (63rd)
  $%    fund certain capital projects (Hinds).                 
           02/21 (H) Died In Committee
HB1537  Income tax; reduce rate of tax on income derived from     Stringer
  $%    gain on certain sales or other disposition of real     
        estate or timber.                                      
           02/21 (H) Died In Committee
HB1538  Income tax; authorize an adjustment to gross income for   Malone
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/21 (H) Died In Committee
HB1549  Income tax; provide a credit to certain electric power    Mayo
  $%    transmission customers for certain contributions to    
        public utilities.                                      
           02/21 (H) Died In Committee
HB1553  Income tax; increase amount deductible as an adjustment   Rotenberry
  $%    to gross income for health insurance costs of          
        self-employed individuals.                             
           02/21 (H) Died In Committee
HB1556  Sales tax; exempt certain sales to the Brain Injury       Mayo
  $%    Association of Mississippi.                            
           02/21 (H) Died In Committee
HB1562  Sales tax; exempt transfers of motor vehicles into        Banks
  $%    revocable trust and transfers made as gifts.           
           02/21 (H) Died In Committee
HB1563  Income tax; exclude premiums paid for health insurance    Howell
  $%    from gross income.                                     
           02/21 (H) Died In Committee
HB1565  Homestead exemption; increase.                            Moak
 *$%       03/23 Approved by Governor
HB1566  Homestead exemption; increase.                            Janus
  $%       02/21 (H) Died In Committee
HB1567  Homestead exemption; increase.                            Fredericks
  $%       02/21 (H) Died In Committee
HB1568  Homestead exemption; increase.                            Guice
  $%       02/21 (H) Died In Committee
HB1631  City of Columbia; authorize to levy sales tax on          Moore (100th)
   %    hotels, motels and restaurants.                        
           03/27 (H) Died In Committee
HB1632  City of Richland; extend repealer on authority to levy    Weathersby
 * %    additional sales tax.                                  
           04/07 Approved by Governor
HB1635  Bank intangibles tax; authorize carryover of excess       Guice
  $%    portion allowed as a credit against corporation        
        franchise tax.                                         
           02/21 (H) Died In Committee
HB1636  Sales tax; exempt all sales of tractors or farm           Stringer
  $%    implements when sold by farmers.                       
           02/21 (H) Died In Committee
HB1643  Income tax; provide a credit for contributions to         Smith (35th)
  $%    nonprofit educational assistance organizations.        
           02/21 (H) Died In Committee
HB1646  Ad valorem taxation; revise definition of "home" or       McCoy
  $%    "homestead" for purposes of homestead exemption.       
           02/21 (H) Died In Committee
HB1654  Income tax; revise method of determining net business     Cameron
  $%    income of certain manufacturers.                       
           02/21 (H) Died In Committee
HB1655  Tax exemptions; provide that certain additional           Cameron
  $%    businesses may request tax exemptions provided under   
        Growth and Prosperity Act.                             
           02/21 (H) Died In Committee
HB1656  Finance company privilege tax; provide for credit         Guice
  $%    against where tax is assessed for prior year.          
           02/21 (H) Died In Committee
HB1659  City of Petal; authorize to levy additional sales tax.    Lott
   %       03/27 (H) Died In Committee
HB1664  Hinds County; authorize to impose special sales tax for   Robinson (63rd)
   %    infrastructure and recreation projects.                
           03/27 (H) Died In Committee
HB1695  Income taxation; revise recognition of income from        Reeves
 * %    casual sales of property by installment sales and      
        certain other revisions.                               
           04/11 Approved by Governor
HC  13  Amend joint rules; local and private bills imposing tax   Cameron
        to contain referendum.                                 
           04/01 (H) Died In Committee
HC  30  Memorialize Congress to permit states to tax Internet     Nettles
        and mail order sales.                                  
           04/01 (H) Died In Committee
HC  56  Amend Constitution; require majority vote only for bill   Formby
        reducing taxes.                                        
           01/30 (H) Died In Committee
HC 132  Commend Dr. L.C. Henson for outstanding service.          Howell
           03/30 (S) Enrolled Bill Signed
HC 133  Suspend deadlines for introduction; income taxation;      McCoy
        revise recognition of income from casual sales of      
        property by installment sales and certain other        
        provisions.                                            
           03/22 (S) Enrolled Bill Signed
SB2011  Homestead exemption; increase the amount of               Smith
        reimbursement for county tax losses.                   
           01/30 (S) Died In Committee
SB2018  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/21 (S) Died In Committee
SB2026  Income tax; increase exemption for National Guard and     Ross
  $%    Reserve pay.                                           
           02/21 (S) Died In Committee
SB2027  Income tax; increase exemption for National Guard and     Furniss
  $%    Reserve pay.                                           
           02/21 (S) Died In Committee
SB2036  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/21 (S) Died In Committee
SB2037  Income tax; revise certain provisions regarding gains     Nunnelee
  $%    and losses and business deductions.                    
           02/21 (S) Died In Committee
SB2039  Sales tax; exempt sales to the American Family            Nunnelee
  $%    Association.                                           
           02/21 (S) Died In Committee
SB2046  Sales tax; phase out on retail sales of certain foods     Ross
  $%    for human consumption.                                 
           02/21 (S) Died In Committee
SB2049  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       02/21 (S) Died In Committee
SB2068  Sales Tax; reduce the tax on admissions to all publicly   Carmichael
  $%    owned facilities.                                      
           02/21 (S) Died In Committee
SB2122  Income tax; provide credit for contributions to school    Nunnelee
   %    tuition organizations or public schools.               
           01/30 (S) Died In Committee
SB2127  Income tax; increase exemption for National Guard and     Burton
  $%    Reserve pay.                                           
           02/21 (S) Died In Committee
SB2134  Taxation; increase the sales tax on the provision of      Bryan
  $%    interstate telecommunications services.                
           02/21 (S) Died In Committee
SB2138  Sales taxation; reduce the rate on sales of certain       Carmichael
  $%    food for human consumption.                            
           02/21 (S) Died In Committee
SB2139  Income taxation; provide deduction in gross income for    Carmichael
  $%    volunteer firefighters and volunteer law enforcement   
        officers.                                              
           02/21 (S) Died In Committee
SB2165  Sales tax; phase in a reduction to 6%.                    Smith
  $%       02/21 (S) Died In Committee
SB2166  Sales tax; authorize local governments to impose.         Smith
  $%       02/21 (S) Died In Committee
SB2184  Sales tax; exempt retail sales of certain foods for       Harden
  $%    human consumption.                                     
           02/21 (S) Died In Committee
SB2247  Income taxation; provide a credit for certain entities    Furniss
  $%    for contributions made to public utilities for         
        transmission system upgrades.                          
           02/21 (S) Died In Committee
SB2263  State income tax child care credit based on percentage    Farris
  $%    of federal credit; provide for.                        
           02/21 (S) Died In Committee
SB2273  Homestead exemption; increase exemption for persons 65    Gollott
  $%    years of age or older.                                 
           02/21 (S) Died In Committee
SB2274  Ad valorem taxation; exempt certain motor vehicles used   Burton
  $%    to transport children for medical treatment.           
           02/21 (S) Died In Committee
SB2278  Sales taxation; sales tax system for the Twenty-first     Smith
        Century Act.                                           
           01/30 (S) Died In Committee
SB2338  Sales taxation; exempt the sale of property and           King
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           02/21 (S) Died In Committee
SB2339  Homestead exemption; increase exemption for persons 65    Browning
  $%    years of age or older or who are totally disabled.     
           02/21 (S) Died In Committee
SB2369  Income tax credit; provide for certain soil and water     Thames
  $%    conservation practices.                                
           02/21 (S) Died In Committee
SB2408  Homestead exemption; increase for persons over 65 or      Canon
  $%    100% disabled.                                         
           02/21 (S) Died In Committee
SB2419  Gasoline excise tax; eliminate evaporation deduction      Dearing *
        allowed distributors of gasoline (MDOT).               
           01/30 (S) Died In Committee
SB2432  Special fuel tax; place penalties for unlawful use in     Dearing
        special fund & utilize for equip & services to insure  
        fuel tax compliance.                                   
           01/30 (S) Died In Committee
SB2435  Contractors' tax; deposit portion derived from certain    Dearing
        highway construction into the State Highway Fund.      
           01/30 (S) Died In Committee
SB2441  Ad valorem taxation; authorize supplemental rolls to be   Minor
 *      kept on electronic media.                              
           03/05 Approved by Governor
SB2482  Income taxation; grant a tax credit for contributions     Jackson
  $%    to certain student aid program.                        
           02/21 (S) Died In Committee
SB2488  Sales tax; exempt certain amount of retail sales to       Jackson
  $%    churches.                                              
           02/21 (S) Died In Committee
SB2491  Sales tax; exempt retail sales of certain food for        Smith
  $%    human consumption.                                     
           02/21 (S) Died In Committee
SB2500  Income tax; exempt insurance companies in order to        Minor
  $%    simplify calculation of insurance premium tax          
        liability.                                             
           03/13 (H) Died In Committee
SB2505  Sales taxation; exempt retail sales of certain articles   Michel
  $%    of clothing during the first weekend in August.        
           02/21 (S) Died In Committee
SB2509  Compressed gas privilege tax; lower on certain            Tollison
  $%    vehicles.                                              
           02/21 (S) Died In Committee
SB2510  Sales taxation; reduce rate on motorcycles, all-terrain   Tollison
  $%    cycles and motor homes.                                
           02/21 (S) Died In Committee
SB2538  Sales taxation; exempt sales to the Lynn Meadows          Hewes
  $%    Discovery Center.                                      
           02/21 (S) Died In Committee
SB2544  Income tax; authorize a deduction for certain             Hewes
  $%    self-employment taxes paid by self-employed            
        individuals.                                           
           02/21 (S) Died In Committee
SB2560  Sales tax; exempt temporary storage of tangible           Chamberlin
  $%    personal property by public storage warehouse, pending 
        shipment to another state.                             
           02/21 (S) Died In Committee
SB2609  Income taxation; revise recognition of income from        Minor
   %    casual sales of property by installment sale and       
        certain other revisions.                               
           01/30 (S) Died In Committee
SB2610  Sales & use tax; credit for such taxes paid in other      Minor
  $%    states doesn't apply to trailers, boats, motorcycles & 
        all-terrain cycles.                                    
           03/05 Approved by Governor
SB2611  Sales tax; industrial rate on fuel applies to sales to    Minor
 *$%    producers of domesticated fish.                        
           03/13 (H) Died In Committee
SB2619  Special fuel; tax special fuel at the time of             Minor
   %    withdrawal from the terminal.                          
           01/30 (S) Died In Committee
SB2630  Homestead exemption; phase in a 25% increase.             Hewes
  $%       02/21 (S) Died In Committee
SB2643  Motor fuel taxes; clarify authority of State Tax          Minor
        Commission to provide information to certain agencies  
        or departments in other jurisdictions.                 
           02/27 (H) Died In Committee
SB2650  State Tax Commission; warrants used to levy on money      Minor
        due delinquent taxpayers may be served by certified or 
        registered mail.                                       
           02/27 (H) Died In Committee
SB2680  State's share of oil and gas severance taxes; all to be   Gordon
 *   V  appropriated to public schools until FY2006.           
           03/30 (H) Veto Overridden
SB2681  Commissioner of Public Safety; authorize to establish     Huggins
 *      organizational structure for agency.                   
           04/07 Approved by Governor
SB2697  Ad valorem taxation; exempt business inventories from     Cuevas
  $%    ad valorem taxation.                                   
           02/21 (S) Died In Committee
SB2698  Sales tax; increase diversion to municipalities from      Johnson (19th)
        18.5% to 20.5%.                                        
           01/30 (S) Died In Committee
SB2713  Homestead exemption; increase for persons over 65 or      Nunnelee
  $%    100% disabled.                                         
           02/21 (S) Died In Committee
SB2714  Premium retaliatory tax; utilize highest local tax of     Nunnelee
   %    foreign jurisdictions in determining amount of.        
           02/27 (H) Died In Committee
SB2812  Tobacco tax laws; revise definition of wholesaler and     Tollison
 *      revise permit requirements.                            
           02/27 (H) Died In Committee
SB2820  Real property; clarify ad valorem tax exemption           Dearing *
   %    whenever acquired by governmental entity (MDOT).       
           02/27 (H) Died In Committee
SB2830  Bank intangible property tax credit; may be carried       Michel
 *      forward for ten years.                                 
           02/27 (H) Died In Committee
SB2837  Transportation Commission; may adopt and enforce a fuel   Minor
        tax compliance policy.                                 
           01/30 (S) Died In Committee
SB2884  Ad valorem taxation; restrict partial exemption to        Minor
  $%    railroad property acquired prior to January 1, 2001.   
           03/13 (H) Died In Committee
SB2961  Motor carrier fuel tax; revise laws to conform to         Minor
 * %    International Fuel Tax Agreement (STC).                
           02/27 (H) Died In Committee
SB2981  Ad valorem taxation; exempt property of certain           Dickerson
  $%    not-for-profit legal foundations.                      
           03/13 (H) Died In Committee
SB3005  Homestead exemption; reimburse cities for entire tax      Jordan
        loss resulting from exemption.                         
           01/30 (S) Died In Committee
SB3032  Scenic rivers; income tax credit for qualified            Posey
  $%    easements along.                                       
           03/13 (H) Died In Committee
SB3033  Income taxation; no gain recognized for the sale of       Horhn
  $%    real property to the state for certain MS Major        
        Economic Impact Act projects.                          
           02/21 (S) Died In Committee
SB3038  Sales tax; exempt finance charges from.                   Blackmon
  $%       02/21 (S) Died In Committee
SB3039  Income tax; provide credit for taxpayers expending        Blackmon
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           02/21 (S) Died In Committee
SB3040  Income taxation; provide deduction in gross income for    White (29th)
  $%    volunteer fire fighters and volunteer law enforcement  
        officers.                                              
           02/21 (S) Died In Committee
SB3044  Sales tax; remove the sales tax on aircraft repairing     Carlton
  $%    and servicing.                                         
           02/21 (S) Died In Committee
SB3046  Sales tax; authorize special municipal sales tax to       Harden
  $%    fund certain capital projects.                         
           02/21 (S) Died In Committee
SB3047  Free port warehouse; authorize partial exemptions for     Nunnelee
  $%    property in.                                           
           02/21 (S) Died In Committee
SB3048  Ad valorem taxation; exempt certain motor vehicles used   Tollison
  $%    to transport children for medical treatment.           
           02/21 (S) Died In Committee
SB3061  Ad valorem taxation; exempt a portion of the assessed     Williamson
  $%    value of egg houses, pullet houses and broiler houses. 
           02/21 (S) Died In Committee
SB3078  Ad valorem taxation; exempt homesteads located within     Cuevas
  $%    one mile of a sanitary landfill.                       
           02/21 (S) Died In Committee
SB3080  City of Richland; extend repealer on prepared food and    Smith
   %    beverage tax and allow proceeds to be used for a soccer
        complex.                                               
           03/27 (H) Died In Committee
SB3081  Taxation; income tax credit incentives for certain        Nunnelee
  $%    activities at brownfield sites.                        
           02/21 (S) Died In Committee
SB3085  Sales taxation; remove aluminum and plastic siding from   Harvey
  $%    the definition of "installation charges."              
           02/21 (S) Died In Committee
SB3143  Insurance premium tax; provide a credit for certain       Chaney
 *$%    investment of certified capital.                       
           03/13 (H) Died In Committee
SB3148  Motor vehicle license tags; exempt certain military       Hewes
  $%    tags from ad valorem taxation.                         
           02/21 (S) Died In Committee
SB3150  Income tax; impose a 3% tax on gaming winnings to be      Minor
 *$%    collected by casinos & exclude gaming winnings from    
        gross income.                                          
           03/21 Approved by Governor
SB3154  Sales taxation; include commercial production of a        Horhn
  $%    motion picture in the definition of manufacturing.     
           02/21 (S) Died In Committee
SB3164  Storm water management districts; authorize funding by    Nunnelee *
  $%    bonds, user fees or ad valorem taxes.                  
           02/21 (S) Died In Committee
SB3165  Homestead exemption; increase in certain counties.        Cuevas
  $%       02/21 (S) Died In Committee
SB3166  Sales taxation; enact sales tax holiday and raise the     Michel
  $%    sales tax on casual sales of motor vehicles.           
           02/21 (S) Died In Committee
SB3168  Income tax; revise method of determining net business     King
  $%    income of certain manufacturers.                       
           02/21 (S) Died In Committee
SB3199  Hinds County; authorize to impose special sales tax for   Harden
   %    infrastructure and recreation projects.                
           03/30 (S) Died In Committee
SC 516  Taxation; joint committee to study state tax system.      Harden
           03/30 (S) Died In Committee
SC 542  Interim joint study committee; create to study            Horhn
        Mississippi's tax code.                                
           03/30 (S) Died In Committee

End Of Document
2001/pdf/subjects/T138-00.htm