Mississippi Legislature
2003 Regular Session

House Bill 1360

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Bill Text

History of Actions

Background

Title

Description: Sales tax; require that tax on sale of equipment and utility trailers be paid when ad valorem taxes are paid rather than at sale.

Bill Text: [Introduced]

History of Actions:

1 01/20 (H) Referred To Ways and Means
2 02/04 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2003
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredMajority

House Committee:

Principal Author: Grist

Code Sections: A 027-0051-0009, A 027-0065-0031

Title: AN ACT TO AMEND SECTIONS 27-51-9 AND 27-65-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE SALES TAX ON RETAIL SALES OF EQUIPMENT TRAILERS AND UTILITY TRAILERS SHALL NOT BE COLLECTED BY THE SELLER FROM THE PURCHASER AT THE TIME OF SALE BUT SHALL BE PAID AT THE TIME THE AD VALOREM TAXES ARE PAID ON THE TRAILER; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/04/03 at 17:51.

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2003/pdf/History/HB/HB1360.htm