Mississippi Legislature
2003 Regular Session

House Bill 247

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Bill Text

History of Actions

Background

Title

Description: Sales tax, contracting; revise rate of tax on certain work performed for farmers.

Bill Text: [Introduced]

History of Actions:

1 01/07 (H) Referred To Ways and Means
2 02/26 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2003
DispositionDead
DeadlineRevenue
RevenueYes
Vote type requiredThree/Fifths

House Committee:

Principal Author: Ellzey

Code Section: A 027-0065-0021

Title: AN ACT TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE RATE OF THE CONTRACTORS TAX SHALL BE 3-1/2% ON CONTRACTS FOR GRADING, EXCAVATING, DITCHING, DREDGING OR LANDSCAPING IF SUCH A CONTRACT IS PERFORMED FOR A FARMER ON LAND OWNED BY THE FARMER AND INVOLVES ONLY PERFORMING WORK RELATED TO SOIL, TIMBER OR CROPS THAT ARE PART OF THE LAND AND NOT PURCHASED OR BROUGHT ONTO THE LAND FOR THE PERFORMANCE OF THE CONTRACT, AND IF THE PERFORMANCE OF SUCH ACTIVITIES IS NOT EXEMPT UNDER THE STATE SALES TAX LAW AND THE TOTAL CONTRACT PRICE OR COMPENSATION RECEIVED EXCEEDS $5,000.OO; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/26/03 at 16:02.

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