Mississippi Legislature
2002 Regular Session

Subject: TAXATION

As of 04/30/02 at 14:40

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HB   1  Ad valorem taxes, exempt property; reimburse City of      Fleming
        Jackson for loss resulting from state ownership of     
        property.                                              
           02/05 (H) Died In Committee
HB  13  Income tax; authorize deduction for medical expenses      Fleming
  $%    regardless of amount.                                  
           02/27 (H) Died In Committee
HB  24  Income tax; provide a credit for taxpayers that are       Fleming
  $%    required to conduct criminal background checks on      
        employees.                                             
           02/27 (H) Died In Committee
HB  36  Sales tax; exempt sales of tangible personal property     Holland
  $%    and services to certain religious institutions.        
           02/27 (H) Died In Committee
HB  38  Oil and gas; place a certain tax per acre on holders of   Martinson
  $%    nonproducing mineral interests owned apart from the    
        land.                                                  
           02/27 (H) Died In Committee
HB  47  Income tax; provide a credit for parents of home          Robertson
  $%    schooled students.                                     
           02/27 (H) Died In Committee
HB  58  MS Gulf Coast Community College District; reduce ad       Ishee
  $%    valorem millage rate that member counties may levy for 
        operation of.                                          
           02/27 (H) Died In Committee
HB  62  Motor fuel excise taxes; provide partial exemption on     Formby
  $%    sales of fuel to volunteer fire departments for use in 
        department vehicles.                                   
           02/27 (H) Died In Committee
HB  71  Ad valorem tax; agricultural land sold for other use      Young
  $%    will be considered agricultural land under certain     
        circumstances.                                         
           02/27 (H) Died In Committee
HB  74  Income tax; authorize an adjustment to gross income for   Formby
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/27 (H) Died In Committee
HB  77  Sales tax and use tax; exempt finance charges from.       Formby
  $%       02/27 (H) Died In Committee
HB 103  Sales tax; reduce rate on sales of certain food.          Ketchings
  $%       02/27 (H) Died In Committee
HB 107  Mississippi Gulf Coast Community College District;        Ishee
  $%    reduce ad valorem millage rate that member counties may
        levy for operation of.                                 
           02/27 (H) Died In Committee
HB 126  Homestead exemption; reimburse cities of 5,000 or less    Young
        for entire tax loss resulting from exemption.          
           02/05 (H) Died In Committee
HB 127  Sales tax; increase diversion to municipalities from      Young
        18.5% to 20.5%.                                        
           02/05 (H) Died In Committee
HB 131  Mineral interests; revise procedure for payment of        Hamilton
   %    taxes.                                                 
           02/05 (H) Died In Committee
HB 196  Ad valorem tax; reimburse municipalities for tax loss     Fleming
        resulting from state ownership of property.            
           02/05 (H) Died In Committee
HB 206  Sales tax; exempt sales of tangible personal property     Whittington
  $%    and services to Mississippi affiliates of Habitat for  
        Humanity International, Inc.                           
           02/27 (H) Died In Committee
HB 211  Income tax; provide a credit for taxpayers incurring      Fleming
  $%    expenses for tutorial services for dependents enrolled 
        in public school.                                      
           02/27 (H) Died In Committee
HB 212  Ad valorem taxation; refund portion of school taxes to    Fleming
        employers that allow employees to take paid leave for  
        volunteer service in public schools.                   
           02/05 (H) Died In Committee
HB 224  Sales tax; reduce rate on sales of certain food and       Fleming
  $%    revise certain diversions.                             
           02/27 (H) Died In Committee
HB 226  Income tax; authorize State Tax Commission to allow       Fleming
   %    taxpayers owing additional tax to pay through          
        installment agreement.                                 
           02/05 (H) Died In Committee
HB 227  Gasoline excise tax; increase and deposit proceeds into   Fleming
  $%    Mississippi Highway-Railroad Grade Crossing Safety     
        Account.                                               
           02/27 (H) Died In Committee
HB 230  Sales tax; exempt clothing and school supplies one week   Fleming
  $%    a year.                                                
           02/27 (H) Died In Committee
HB 272  Sales Tax Incentive Fund; revise projects eligible for    Eads
        incentive payments.                                    
           02/05 (H) Died In Committee
HB 278  Income tax; revise method of determining net business     Eads
  $%    income of certain manufacturers.                       
           02/27 (H) Died In Committee
HB 279  Income tax; revise method of determining net business     Eads
  $%    income of certain manufacturers.                       
           02/27 (H) Died In Committee
HB 289  Income tax; revise method of determining net business     Cameron
  $%    income of certain manufacturers.                       
           02/27 (H) Died In Committee
HB 290  Income tax; provide a credit for taxpayers who purchase   Cameron
  $%    a gun safe or similar device.                          
           02/27 (H) Died In Committee
HB 296  Tax exemptions; provide that certain additional           Cameron
  $%    businesses may request tax exemptions provided under   
        Growth and Prosperity Act.                             
           02/27 (H) Died In Committee
HB 302  Ad valorem tax; revise manner of payment on motor         Fleming
   %    vehicles.                                              
           02/05 (H) Died In Committee
HB 330  Sales tax; exempt sales made by churches at fairs.        Broomfield
  $%       02/27 (H) Died In Committee
HB 334  Income tax; authorize an adjustment to gross income for   Holloway
  $%    child support payments made pursuant to court order.   
           02/27 (H) Died In Committee
HB 351  Income tax; revise when interest begins to run, rate of   Cameron
   %    interest on payment of additional tax where taxpayer   
        has made underpayment.                                 
           02/05 (H) Died In Committee
HB 352  Income tax; revise circumstances under which State Tax    Cameron
        Commission may go beyond three-year examination period 
        on tax return.                                         
           02/05 (H) Died In Committee
HB 358  Sales tax and use tax; exempt delivery charges and        Davis
  $%    freight charges from.                                  
           02/27 (H) Died In Committee
HB 371  License tags; one distinctive tag for fire fighter        Chism
  $%    exempt from fees and taxes.                            
           02/27 (H) Died In Committee
HB 382  Income tax; exclude premiums paid for health insurance    Howell
  $%    from gross income.                                     
           02/27 (H) Died In Committee
HB 391  License tag; distinctive tag issued to volunteer fire     Markham
   %    fighters without additional fee.                       
           02/05 (H) Died In Committee
HB 393  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           02/27 (H) Died In Committee
HB 394  Mineral interests; revise procedure for payment of        Ellzey
   %    taxes.                                                 
           02/05 (H) Died In Committee
HB 473  Sales tax; provide that electricity used for certain      Morris
  $%    purposes is a raw material for purposes of industrial  
        exemption.                                             
           03/19 (S) Died In Committee
HB 474  Income tax; extend repealer tax credit for certain        Ford
 * %    employers sponsoring basic skills training and         
        retraining for employees (RP).                         
           03/19 Approved by Governor
HB 487  Forest acreage tax, additional; extend repealer (RP).     Ford
 * %       03/19 Approved by Governor
HB 499  Sales tax; decrease on sales of all-terrain vehicles      Montgomery (15th)
  $%    used for agricultural purposes.                        
           02/27 (H) Died In Committee
HB 503  Sales tax; define "hospital" for purposes of exemption    Young
  $%    on sales to nonprofit hospitals.                       
           02/27 (H) Died In Committee
HB 512  Sales Tax; provide an exemption for sales and rentals     Montgomery (74th)
  $%    of motion picture and video production equipment.      
           02/27 (H) Died In Committee
HB 546  Ad valorem taxes; revise rate of interest on land         Moak
   %    redeemed from tax sales.                               
           02/05 (H) Died In Committee
HB 548  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           02/27 (H) Died In Committee
HB 552  Income tax; authorize deductions for completing certain   Moak
  $%    education levels.                                      
           02/27 (H) Died In Committee
HB 586  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/27 (H) Died In Committee
HB 589  Income tax; extend repealer on income tax credit for      Ford
 * %    certain port charges for using certain port facilities 
        (RP).                                                  
           04/09 Approved by Governor
HB 598  Sales tax; increase rate of tax imposed on casual sales   Martinson
  $%    of certain motor vehicles.                             
           02/27 (H) Died In Committee
HB 608  Home school and nonpublic school students; authorize      Reeves
   %    use of public school materials and provide refund of   
        school ad valorem taxes.                               
           02/05 (H) Died In Committee
HB 610  Income tax; provide reduction for taxpayers filing        Ketchings
  $%    individual returns.                                    
           02/27 (H) Died In Committee
HB 629  Sales tax; increase on casual sales of motor vehicles.    Ward *
  $%       02/27 (H) Died In Committee
HB 633  Sales Tax Incentive Fund; revise minimum capital          Mayo
        investment required for projects eligible for incentive
        payments.                                              
           02/05 (H) Died In Committee
HB 646  Air conditioning refrigerants; require purchaser to       Fillingane *
        have and present sales tax permit number in order to   
        purchase.                                              
           02/05 (H) Died In Committee
HB 668  Fire protection; certain taxes levied by the counties     Stevens
   %    shall be used for.                                     
           02/05 (H) Died In Committee
HB 678  Sales tax; increase diversion to municipalities, create   Young
   %    diversion to counties, use portion to reduce ad valorem
        taxes.                                                 
           02/05 (H) Died In Committee
HB 679  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to cities, create diversion to counties, cap 
        city and county ad valorem taxes.                      
           02/05 (H) Died In Committee
HB 680  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to municipalities and cap ad valorem taxes.  
           02/05 (H) Died In Committee
HB 681  Sales and ad valorem taxes; create sales tax diversion    Young
   %    to counties and cap ad valorem tax millage rate.       
           02/05 (H) Died In Committee
HB 687  Income tax; exclude certain amounts received by a         Rotenberry
  $%    missionary living abroad from gross income.            
           02/27 (H) Died In Committee
HB 688  Municipal annexation; exempt from ad valorem              Ellington
  $%    taxes/refund such taxes on newly annexed property if   
        services are not provided.                             
           02/27 (H) Died In Committee
HB 689  Municipal annexation; property of newly annexed           Ellington
  $%    territory is exempt from municipal ad valorem taxes    
        until services are provided.                           
           02/27 (H) Died In Committee
HB 699  Income Tax; exclude overtime compensation from gross      Fleming
  $%    income.                                                
           02/27 (H) Died In Committee
HB 705  Sales tax; pay county percentage of sales tax generated   Nettles
        from business activities in county but outside         
        municipalities.                                        
           02/05 (H) Died In Committee
HB 711  Motor vehicle as valorem tax; exempt portion for          Zuber
  $%    military personnel stationed out-of-state.             
           02/27 (H) Died In Committee
HB 712  Income tax; exclude active duty military compensation     Zuber
  $%    received by a resident while stationed out of state.   
           02/27 (H) Died In Committee
HB 713  Income tax; partially exclude active duty military        Zuber
  $%    compensation received by a nonresident while stationed 
        in this state.                                         
           02/27 (H) Died In Committee
HB 770  Tax sales; require actual notice to owner and mortgagee   Snowden
   %    of land before pending tax sale.                       
           02/05 (H) Died In Committee
HB 774  State Flag; counties lose homestead exemption             Cameron
        reimbursement upon failure to fly at county buildings. 
           02/05 (H) Died In Committee
HB 789  Income tax; exclude active duty military compensation     Robinson (84th)
  $%    from gross income.                                     
           02/27 (H) Died In Committee
HB 794  Income tax; revise type and amount of certain military    Rotenberry
  $%    compensation excluded from gross income.               
           02/27 (H) Died In Committee
HB 807  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/27 (H) Died In Committee
HB 809  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/27 (H) Died In Committee
HB 838  Ad valorem taxes; delete school boards' authority to      Denny
   %    increase without referendum approval.                  
           02/05 (H) Died In Committee
HB 864  Sales tax; pay counties percentage of sales tax           Stringer
        generated from business activities outside cities.     
           02/05 (H) Died In Committee
HB 909  Ad valorem taxes; provide manner of distributing excess   Davis
        from tax sale in certain cases.                        
           02/05 (H) Died In Committee
HB 946  Private carrier of property; not required to pay          Grist
   %    privilege tax or purchase tag of another carrier under 
        certain circumstances.                                 
           02/05 (H) Died In Committee
HB 980  Tobacco tax; revise definition of wholesaler and revise   Snowden
   %    permit requirements.                                   
           02/05 (H) Died In Committee
HB 991  Taxation; create a task force to study to find            Denny
        additional revenue for local government.               
           02/05 (H) Died In Committee
HB1042  Sales tax; exempt sales of food to persons age 65 or      Wallace
  $%    older or totally disabled.                             
           02/27 (H) Died In Committee
HB1057  Ad valorem taxes, exempt property; reimburse City of      Wallace
        Jackson for tax loss resulting from state ownership of 
        property.                                              
           02/05 (H) Died In Committee
HB1074  Income tax; reduce income tax credit for suppliers of     Morris
 * %    certain projects under Major Economic Impact Act.      
           04/10 Approved by Governor
HB1076  Homestead exemption supplemental roll; delete             McCoy
        requirement that each page be totaled (STC).           
           02/05 (H) Died In Committee
HB1078  Ad valorem tax; require tax collector to accept payment   Espy
        on the day a taxpayer presents payment.                
           02/05 (H) Died In Committee
HB1080  Rail car tax; Tax Commission shall retain 3% of           McCoy
   %    collections to defray collection costs; revise time    
        assessment remains open (STC).                         
           03/19 Approved by Governor
HB1127  Sales Tax; divert tax collected on airport parking to     Compretta
        special fund for support and development of airports.  
           03/20 Approved by Governor
HB1173  Yard sales; exempt certain persons from having to         Jennings
   %    obtain a permit.                                       
           02/05 (H) Died In Committee
HB1174  Sales tax; require State Tax Commission to establish      Grist
        uniform procedure for allowing taxpayers to pay        
        delinquent taxes.                                      
           02/05 (H) Died In Committee
HB1183  Income tax and sales tax; authorize Tax Commission to     McCoy
   %    provide additional advertising for certain sales of    
        personal property nonpayment.                          
           03/19 Approved by Governor
HB1244  Tidelands; clarify the manner in which tidelands and      McCoy
   %    submerged lands are taxed.                             
           02/05 (H) Died In Committee
HB1266  Ad valorem tax; provide that certain exemptions under     Reynolds
 *$%    Mississippi Business Financing Act require approval by 
        local taxing authority before becoming effective.      
           04/01 Approved by Governor
HB1313  International Fuel Tax Agreement; no license issued in    McCoy
        this state if license is revoked in another            
        jurisdiction (STC).                                    
           02/05 (H) Died In Committee
HB1314  Ad valorem taxation; clarify deadline for application     McCoy
        for exemption for new enterprise, addition or expansion
        (STC).                                                 
           02/05 (H) Died In Committee
HB1347  Deeds; require all city and county taxes to be paid       Hudson
        before recording.                                      
           02/05 (H) Died In Committee
HB1361  Ad valorem taxes; allow interest and penalty to be        Perkins
        waived on certain delinquent taxes.                    
           02/05 (H) Died In Committee
HB1372  Homestead exemption; remove county option to require      McCoy
   %    annual renewal of (STC).                               
           03/20 Approved by Governor
HB1379  Tax payments; require prepayment of June estimate of      Moody
 *      income withholding and sales/use taxes and revise      
        insurance premium tax payment.                         
           04/09 Approved by Governor
HB1400  Ad valorem taxes; revise manner in which delinquent       Fillingane
   %    taxes on land are collected.                           
           02/05 (H) Died In Committee
HB1413  Homestead exemption; increase reimbursement of tax        Green
        loses to counties.                                     
           02/05 (H) Died In Committee
HB1417  Income tax; provide for discretionary rather than         McCoy
   %    mandatory interest/penalty in case of underpayment or  
        failure to pay tax (STC).                              
           03/19 Approved by Governor
HB1418  Corporation franchise tax; authorize administrative       McCoy
        dissolution or revocation of certificate for failure to
        pay (STC).                                             
           03/20 Approved by Governor
HB1430  Ad valorem taxation; exempt products, goods and           Broomfield
  $%    merchandise held by a retailer on a consignment or     
        floor plan basis.                                      
           02/27 (H) Died In Committee
HB1431  Sales tax, contracting; revise rate of tax on certain     Ellzey
  $%    work performed for farmers.                            
           02/27 (H) Died In Committee
HB1433  Motor vehicle privilege and ad valorem taxes; authorize   Snowden
        cash refund to owner who moves out of state.           
           02/05 (H) Died In Committee
HB1437  Local System Road Program; increase fuel tax diversion    Green
        to fund (MAS).                                         
           02/05 (H) Died In Committee
HB1444  County hospitals; authorize board of supervisors to       Reynolds
   %    pledge ad valorem taxes to support.                    
           02/05 (H) Died In Committee
HB1489  Motor vehicle privilege tax levied on certain trucks;     Denny
   %    clarify the distribution of.                           
           02/05 (H) Died In Committee
HB1513  Income tax; provide a credit for taxpayers having a       Moore (60th)
  $%    dependent with a disability.                           
           02/27 (H) Died In Committee
HB1514  Income tax; authorize adjustment to gross income for      Moore (60th)
  $%    disability insurance premiums paid by individuals.     
           02/27 (H) Died In Committee
HB1534  Income tax; phase out for corporations.                   Moore (60th)
  $%       02/27 (H) Died In Committee
HB1553  Ad valorem taxes; require tax assessor to notify          Howell
        taxpayer of increased assessed value of  taxpayer's    
        property.                                              
           02/05 (H) Died In Committee
HB1567  Ad valorem tax on aircraft; require airlines to file      McCoy
        with Tax Commission a schedule of aircraft operated in 
        this state (STC).                                      
           02/05 (H) Died In Committee
HB1584  Transportation Department appropriation; delete           Compretta *
        requirement for separation into program areas (MDOT).  
           02/05 (H) Died In Committee
HB1585  Highway contractor's tax; deposit portion in State        Compretta *
        Highway Fund for highway maintenance (MDOT).           
           02/05 (H) Died In Committee
HB1587  Real property; clarify ad valorem tax exemption           Compretta *
   %    whenever acquired by governmental entity (MDOT).       
           02/05 (H) Died In Committee
HB1604  Sales Tax Incentive Fund; revise indebtedness eligible    Morris
        for incentive payments.                                
           03/13 (S) Died On Calendar
HB1611  Tax evasion; use as a method for prosecuting drug         Brown
 *      dealers.                                               
           03/05 (S) Died In Committee
HB1627  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.                                   
           02/05 (H) Died In Committee
HB1635  Homestead exemption; increase reimbursement of tax        Robertson
        losses to counties.                                    
           02/05 (H) Died In Committee
HB1673  Tobacco products; increase excise tax on, and earmark     Eads
  $%    revenues from increase for certain purposes.           
           02/27 (H) Died In Committee
HB1676  Motor vehicle privilege tax; increase for light           Markham
  $%    carriers of property.                                  
           02/27 (H) Died In Committee
HB1677  Sales tax; exempt all sales of tractors or farm           Stringer
  $%    implements when sold by farmers.                       
           02/27 (H) Died In Committee
HB1678  Income tax; reduce rate of tax on income derived from     Stringer
  $%    gain on certain sales or other disposition of timber.  
           02/27 (H) Died In Committee
HB1679  Ad valorem taxation; exempt business inventories from     Markham
  $%    ad valorem taxation.                                   
           02/27 (H) Died In Committee
HB1687  Income tax; increase amount of national guard and         Rogers
  $%    reserve compensation excluded from gross income.       
           02/27 (H) Died In Committee
HB1689  Sales tax; provide for reduced tax on admissions to all   Snowden
  $%    publicly owned facilities.                             
           02/27 (H) Died In Committee
HB1690  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/27 (H) Died In Committee
HB1691  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/27 (H) Died In Committee
HB1692  Sales tax; phases out on sales of certain food.           Snowden
  $%       02/27 (H) Died In Committee
HB1693  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/27 (H) Died In Committee
HB1694  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/27 (H) Died In Committee
HB1695  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           02/27 (H) Died In Committee
HB1696  Sales tax, local; authorize counties to levy.             West
  $%       02/27 (H) Died In Committee
HB1697  Ad valorem tax and income tax; exempt certain small       West
  $%    businesses from.                                       
           02/27 (H) Died In Committee
HB1705  Hinds County; authorize to impose special sales tax for   Robinson (63rd)
   %    infrastructure and recreation projects.                
           04/12 (H) Died In Committee
HB1707  Mobile and manufactured homes; grant homestead            Eaton
  $%    exemption when classified as personal property; revise 
        collection of ad valorem taxes.                        
           02/27 (H) Died In Committee
HB1713  Income Tax; provide a credit for a portion of certain     Holland
  $%    soil and water conservation expenses.                  
           02/27 (H) Died In Committee
HB1714  Ad valorem taxes; allow exemption for manufactured or     Holland
  $%    mobile homes owned by certain disabled veterans.       
           02/27 (H) Died In Committee
HB1719  Ad valorem taxation; create 10% cap on increase in        Eaton
  $%    assessed value of agricultural property and commercial 
        poultry houses.                                        
           02/27 (H) Died In Committee
HB1722  Sales tax; authorize special municipal sales tax to       Ishee
  $%    fund certain capital projects.                         
           02/27 (H) Died In Committee
HB1724  Sales tax; exempt all sales of tractors and farm          Rotenberry
  $%    implements when sold by farmers.                       
           02/27 (H) Died In Committee
HB1730  Income taxation; revise net operating loss carryback      McCoy
  $%    and carryover provisions (STC).                        
           02/27 (H) Died In Committee
HB1731  Estate tax; tie exemption to amount established in        McCoy
  $%    federal law (STC).                                     
           02/27 (H) Died In Committee
HB1736  Income tax; provide a credit for contributions to         Smith (35th)
  $%    nonprofit educational assistance organizations.        
           02/27 (H) Died In Committee
HB1739  Ad valorem taxation; revise manner of determining true    Moak
  $%    value of aquaculture.                                  
           03/28 Approved by Governor
HB1741  Income tax; provide tax credit for contributions to       Warren
  $%    schools for use in purchasing classroom supplies and   
        instructional materials.                               
           02/27 (H) Died In Committee
HB1744  Sales tax; exempt sales of tangible personal property     Reeves
  $%    and services to the Make-A-Wish Foundation of          
        Mississippi.                                           
           02/27 (H) Died In Committee
HB1748  Sales tax; exempt certain sales of farm equipment and     Nettles
  $%    farm implements.                                       
           02/27 (H) Died In Committee
HB1750  Sales tax; exempt sales of tangible personal property     Snowden
  $%    and services to East Mississippi State Hospital        
        Friends.                                               
           02/27 (H) Died In Committee
HB1751  Sales tax; authorize exemption for retail sales of        Snowden
  $%    certain articles of clothing during the first weekend  
        in August.                                             
           02/27 (H) Died In Committee
HB1752  Sales tax; exempt sales of tangible personal property     Holland
  $%    and services to Regional Rehabilitation Center.        
           02/27 (H) Died In Committee
HB1755  Tobacco products; increase excise tax on, and deposit     Wallace
  $%    revenues into Medicaid Recipients Tobacco Illness Fund.
           02/27 (H) Died In Committee
HB1816  Tallahatchie County; authorize to pledge certain ad       Reynolds
        valorem tax revenue to retire certain debt.            
           04/02 Approved by Governor
HB1817  City of Ellisville; authorize to impose lodging and       Shows
   %    food tax for infrastructure projects.                  
           04/12 (H) Died In Committee
HB1826  Ad valorem taxes; authorize counties and municipalities   Montgomery (15th)
  $%    to exempt certain storm damaged property.              
           02/27 (H) Died In Committee
HB1829  Income tax; provide tax credit for contributions to       Smith (35th)
  $%    schools for use in purchasing classroom supplies and   
        instructional materials.                               
           02/27 (H) Died In Committee
HB1831  Sales tax; exempt sales of certain broadband technology   Morris
  $%    equipment to telecommunications enterprises.           
           02/27 (H) Died In Committee
HB1833  Sales tax; clarify taxation of mobile                     McCoy
 *$%    telecommunications services (STC).                     
           03/19 (S) Died In Committee
HB1838  Income tax; place 3% tax on gaming winnings paid by       McCoy
  $%    unlicensed gaming establishments to be collected by the
        gaming establishment (STC).                            
           02/27 (H) Died In Committee
HB1839  Ad valorem taxes; authorize counties to grant partial     Eaton
  $%    tax exemptions for commercial poultry houses.          
           03/19 (S) Died In Committee
HB1840  Sales tax; exempt transfers of motor vehicles into        Banks
  $%    revocable trusts and transfers made as gifts.          
           02/27 (H) Died In Committee
HB1844  Income taxation; tax the unrelated business income of     McCoy
  $%    certain tax exempt estates, trusts and organizations   
        (STC).                                                 
           03/19 (S) Died In Committee
HB1863  City of Southaven; authorize to establish municipal tax   Jennings
        rebate program.                                        
           04/09 Approved by Governor
HB1864  City of Horn Lake; authorize to levy hotel and motel      Mayo
   %    tax for tourism.                                       
           04/12 (H) Died In Committee
HB1865  City of Columbia; may levy sales tax on hotels, motels    Moore (100th)
   %    and restaurants.                                       
           04/12 (H) Died In Committee
HB1870  Hazlehurst; authorize to levy hotel and restaurant tax.   Holloway
   %       04/12 (H) Died In Committee
HB1877  Washington County; levy hotel/motel and restaurant tax    Bailey
   %    for construction/repair of convention centers.         
           04/12 (H) Died In Committee
HB1878  City of Monticello; may levy sales tax on hotels,         Hudson
   %    motels and restaurants for recreational complex.       
           04/12 (H) Died In Committee
HB1879  Lawrence County; authorize to contribute services to      Moak
        Head Start Program Centers.                            
           04/09 Approved by Governor
HB1883  City of Gulfport; may levy sales tax for benefit of       Simpson
   %    water, sewer and storm drainage system.                
           04/12 (H) Died In Committee
HB1884  Leflore County and City of Greenwood; allow submission    Perkins
 *      of necessary paperwork associated with granted tax     
        exemption.                                             
           04/25 Approved by Governor
HB1886  Tishomingo County; increase rate of tourist tax.          Cummings
   %       04/12 (H) Died In Committee
HC   5  Amend constitution; require majority vote only for bill   Formby
        reducing taxes.                                        
           02/05 (H) Died In Committee
HC  30  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           02/05 (H) Died In Committee
HC  61  Suffrage; first-time offender who loses franchise does    Banks
        not have to pay income tax.                            
           02/05 (H) Died In Committee
SB2043  Income tax; increase exemption for National Guard and     Burton
  $%    Reserve pay.                                           
           02/27 (S) Died In Committee
SB2077  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/27 (S) Died In Committee
SB2089  Income taxation; provide deduction in gross income for    White (29th)
        volunteer fire fighters and volunteer law enforcement  
        officers.                                              
           02/05 (S) Died In Committee
SB2093  Income tax; increase exemption for National Guard and     Ross
  $%    Reserve pay.                                           
           02/27 (S) Died In Committee
SB2094  Tax amnesty; require Tax Commission to implement          Kirby
        program for taxes payable in any year prior to 2002.   
           02/05 (S) Died In Committee
SB2103  Taxation; income tax credit incentives for certain        Nunnelee
  $%    activities at brownfield sites.                        
           02/27 (S) Died In Committee
SB2108  Income tax; revise certain provisions regarding gains     Nunnelee
  $%    and losses and business deductions.                    
           02/27 (S) Died In Committee
SB2119  Free port warehouse; authorize partial exemptions for     Nunnelee
 *$%    property in.                                           
           03/19 (H) Died In Committee
SB2147  Income tax; provide credit for contributions to school    Nunnelee
   %    tuition organizations or public schools.               
           02/05 (S) Died In Committee
SB2152  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/27 (S) Died In Committee
SB2156  Sales tax; exempt sales to the American Family            Nunnelee
  $%    Association.                                           
           02/27 (S) Died In Committee
SB2158  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       02/27 (S) Died In Committee
SB2214  City of Columbia; authorize to levy sales tax on          Stogner
 * %    hotels, motels and restaurants.                        
           04/12 (H) Died In Committee
SB2255  Sales tax; exempt retail sales of certain foods for       Harden
  $%    human consumption.                                     
           02/27 (S) Died In Committee
SB2270  Motor vehicles; clarify distribution of privilege tax.    Jordan
   %       02/05 (S) Died In Committee
SB2277  Insurance premium tax; provide a credit for certain       Chaney
  $%    investment of certified capital.                       
           02/27 (S) Died In Committee
SB2325  Sales taxation; mandate certain penalties for             Canon
        delinquent or deficient payments.                      
           02/05 (S) Died In Committee
SB2362  Real property; clarify ad valorem tax exemption           Dearing
 * %    whenever acquired by governmental entity (MDOT).       
           03/05 (H) Died In Committee
SB2365  Income taxation; provide deduction in gross income for    Carmichael
  $%    volunteer fire fighters and volunteer law enforcement  
        officers.                                              
           02/27 (S) Died In Committee
SB2373  State income tax credit for out-of-pocket classroom       Harden
  $%    supply expenditures made by public school teachers;    
        provide for.                                           
           02/27 (S) Died In Committee
SB2389  Oil and gas severance taxes; clarify deposit of state's   Gordon
        share.                                                 
           03/20 Approved by Governor
SB2395  State income tax child care credit based on percentage    Farris
  $%    of federal credit; provide for.                        
           02/27 (S) Died In Committee
SB2451  Tax amnesty; require Tax Commission to implement          Dawkins
        program for taxes payable in any year prior to 2002.   
           02/05 (S) Died In Committee
SB2455  Ad valorem taxation; exempt homesteads located within     Cuevas
  $%    one mile of a sanitary landfill.                       
           02/27 (S) Died In Committee
SB2530  Ad valorem tax on aircraft; require airlines to file      Minor
        with Tax Commission a schedule of aircraft operated in 
        this state (STC).                                      
           03/18 Approved by Governor
SB2532  Ad valorem taxation; clarify deadline for application     Minor
        for new enterprise exemption (STC).                    
           03/18 Approved by Governor
SB2536  International Fuel Tax Agreement; no license issued in    Minor
   %    this state if license is revoked in another            
        jurisdiction (STC).                                    
           03/18 Approved by Governor
SB2547  Taxation; create a task force to study.                   Jordan
           02/05 (S) Died In Committee
SB2573  Sales tax; exempt finance charges from.                   Blackmon
  $%       02/27 (S) Died In Committee
SB2579  Sales taxation; exempt retail sales of certain articles   Michel
  $%    of clothing during the first weekend in August.        
           02/27 (S) Died In Committee
SB2584  Income tax credit; provide for certain soil and water     Thames
  $%    conservation practices.                                
           02/27 (S) Died In Committee
SB2643  Local System Road Program; increase fuel tax division     Williamson
        to fund (MAS).                                         
           02/05 (S) Died In Committee
SB2711  State Board of Contractors; remove provision providing    Jackson
        for refund of privilege tax when certificate is not    
        granted.                                               
           02/05 (S) Died In Committee
SB2744  Ad valorem tax assessment equalization appeals; revise    Carlton
 *      time within which appeals must be made.                
           03/05 (H) Died In Committee
SB2769  Sales taxation; exempt the sale of property and           King
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           02/27 (S) Died In Committee
SB2865  Supplemental roll; delete requirement that each page be   Minor
        totaled (STC).                                         
           03/18 Approved by Governor
SB2895  Income tax; provide for discretionary rather than         Minor
        mandatory interest/penalty in case of underpayment or  
        failure to pay tax (STC).                              
           02/05 (S) Died In Committee
SB2901  Ad valorem taxation; require written notification when    Harvey
        property assessment increases a certain amount.        
           02/05 (S) Died In Committee
SB2918  Sales tax; reduce the tax on admissions to all public     Carmichael
  $%    owned facilities.                                      
           02/27 (S) Died In Committee
SB2924  Tax sale of land; revise settlement of excess.            Jordan
           02/05 (S) Died In Committee
SB2928  Homestead exemption; remove county option to require      Minor
   %    annual renewal of (STC).                               
           02/05 (S) Died In Committee
SB2930  Sales Tax Incentive Fund; revise indebtedness eligible    Minor
 *      for incentive payments.                                
           04/09 Approved by Governor
SB2936  Corporation franchise tax; authorize administrative       Minor
        dissolution or revocation of certificate for failure to
        pay (STC).                                             
           02/05 (S) Died In Committee
SB2937  Income tax; extend repealer on income tax credit for      Minor
   %    certain port charges for using certain port facilities 
        (RP).                                                  
           03/05 (H) Died In Committee
SB2945  Major Economic Impact Act; revise jobs requirement for    Minor
   %    certain projects, reduce income tax credit for         
        suppliers of certain projects.                         
           02/05 (S) Died In Committee
SB2951  Forestry; extend repealer on forest acreage tax.          Harvey
  $%       03/19 (H) Died In Committee
SB2959  State Tax Commission; authorize the commission to enter   Smith
 *      into the Streamlined Sales and Use Tax Agreement.      
           03/05 (H) Died In Committee
SB2976  Sales tax; allocation to cities based on population.      Bryan
           02/05 (S) Died In Committee
SB3036  Tax payments; must make within 72 hours of accruing       Bryan
        liability in excess of $10,000.00.                     
           02/05 (S) Died In Committee
SB3059  Tidelands; clarify the manner in which tidelands and      Hewes *
   %    submerged lands are taxed.                             
           02/05 (S) Died In Committee
SB3088  Ad valorem taxation; exempt a portion of the assessed     Williamson
  $%    value of egg houses, pullet houses and broiler houses. 
           02/27 (S) Died In Committee
SB3089  Income taxation; grant a tax credit for contributions     Jackson
  $%    to certain student aid program.                        
           02/27 (S) Died In Committee
SB3092  Sales tax; exempt retail sales of certain food for        Smith
  $%    human consumption.                                     
           02/27 (S) Died In Committee
SB3095  Income tax credit; allow for certain charges paid by      Hewes
  $%    taxpayers importing and exporting products at ports and
        airports.                                              
           02/27 (S) Died In Committee
SB3100  Sales tax; exempt certain amount of retail sales to       Jackson
  $%    churches.                                              
           02/27 (S) Died In Committee
SB3102  Ad valorem taxation; exempt business inventories from     Cuevas
  $%    ad valorem taxation.                                   
           02/27 (S) Died In Committee
SB3103  State Aid Roads; stop fuel tax diversion to until 2005    Bryan
  $%    and issue bonds to provide funds for.                  
           02/27 (S) Died In Committee
SB3104  Sales tax; provide that electricity used for certain      Canon
  $%    purposes is a raw material for purposes of industrial  
        exemption.                                             
           02/27 (S) Died In Committee
SB3105  Sales tax; remove installation of siding from the         Harvey
  $%    definition of the term "installation charges."         
           02/27 (S) Died In Committee
SB3110  Taxation; reduce certain credits and exemptions by 50%    Blackmon
  $%    and require resulting revenue to be used for certain   
        programs.                                              
           02/27 (S) Died In Committee
SB3113  Income tax; place 3% tax on gaming winnings paid by       Minor
 *$%    unlicensed gaming establishment to be collected by the 
        gaming establishment (STC).                            
           04/01 Approved by Governor
SB3114  Income taxation; revise net operating loss carryback      Minor
  $%    and carry forward provisions (STC).                    
           03/27 Approved by Governor
SB3117  Estate tax; tie specific exclusion to amount              Minor
 *$%    established in federal law (STC).                      
           04/01 Approved by Governor
SB3119  Sales tax; increase tax on telecommunications services    Bryan
  $%    and place increases in the General Fund.               
           02/27 (S) Died In Committee
SB3120  Sales tax; clarify taxation of mobile                     Minor
 *$%    telecommunications services.                           
           04/01 Approved by Governor
SB3122  Tobacco products; increase excise tax on, and earmark     Dawkins
  $%    revenues from increase for certain purposes.           
           02/27 (S) Died In Committee
SB3184  Income tax; create the Beginning Farmer Tax Credit Act.   Williamson
  $%       02/27 (S) Died In Committee
SB3185  Sales tax; authorize special municipal sales tax to       Jordan
  $%    fund certain capital projects.                         
           02/27 (S) Died In Committee
SB3187  Ad valorem tax exemption; allow for property totally      Browning
 *$%    destroyed by a tornado during the 2001 calendar year.  
           04/08 Approved by Governor
SB3188  Sales tax; define "hospital" for purposes of exemption    Huggins
  $%    on sales to nonprofit hospitals.                       
           02/27 (S) Died In Committee
SB3196  Income taxation; tax the unrelated business income of     Minor
  $%    certain tax exempt estates, trusts and organizations.  
           03/27 Approved by Governor
SB3201  Tobacco products; increase excise tax/bring forward       Thames
  $%    salaries of certain state officials.                   
           02/27 (S) Died In Committee
SB3202  Scott County; authorize the levy of a tourist tax on      Burton
 * %    hotel and motel rooms.                                 
           04/12 (H) Died In Committee
SB3206  Hazlehurst; levy a hotel/motel and restaurant tax.        Posey
 * %       04/12 (H) Died In Committee
SB3218  Washington County; may levy a restaurant and hotel tax    Walls
   %    for downtown convention center and maintenance of      
        existing convention center.                            
           04/12 (S) Died In Committee
SC 529  Taxation; joint committee to study state tax system.      Harden
           04/12 (S) Died In Committee
SC 544  Interim joint study committee; create to study            Horhn
        Mississippi's tax code.                                
           04/12 (S) Died In Committee
SC 594  Suspend rules for drafting, etc.; increase state income   Simmons
        tax rates by 1%.                                       
           04/12 (S) Died In Committee

End Of Document
2002/pdf/subjects/T138-00.htm