Mississippi Legislature
2005 Regular Session

Subject: TAXATION - SALES

As of 04/26/05 at 09:09

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HB 201  Sales tax; impose on certain rentals of real property.    Fleming
  $%       02/23 (H) Died In Committee
HB 202  Taxation; create one percent professional service         Fleming
  $%    transaction tax.                                       
           02/23 (H) Died In Committee
HB 257  Incentive payment program; sales tax incentive fund;      Warren
        extend repealer.                                       
           03/01 (S) Died In Committee
HB 373  Sales tax; exempt retail sales of certain clothing and    Moak
  $%    school supplies on third Saturday in July and first    
        Saturday in December.                                  
           02/23 (H) Died In Committee
HB 374  Sales tax; dealer not liable for additional tax on farm   Robinson (84th)
        tractors or farm implements under certain              
        circumstances.                                         
           02/01 (H) Died In Committee
HB 377  Sales tax; reduce rate on sales of certain food and       Fleming
  $%    revise certain diversions.                             
           02/23 (H) Died In Committee
HB 421  Sales tax; authorize special municipal/county sales tax   Mayo
  $%    to fund certain capital projects.                      
           02/23 (H) Died In Committee
HB 429  Motor fuel excise taxes; provide partial exemption on     Lott
  $%    sales of fuel to volunteer fire departments for use in 
        department vehicles.                                   
           02/23 (H) Died In Committee
HB 445  Sales tax and use tax; exempt finance charges from.       Formby
  $%       02/23 (H) Died In Committee
HB 510  Sales tax; decrease on sales of all-terrain vehicles      Montgomery
  $%    used for agricultural purposes.                        
           02/23 (H) Died In Committee
HB 511  Sales tax; authorize special municipal sales tax to       Ishee
  $%    fund certain capital projects.                         
           02/23 (H) Died In Committee
HB 569  Sales tax; provide for reduced rate on admissions to      McBride
  $%    all publicly owned facilities.                         
           02/23 (H) Died In Committee
HB 832  Sales tax; reduce rate on retail sales of motorcycles.    Moore
  $%       02/23 (H) Died In Committee
HB 873  Air conditioning refrigerants; require purchaser to       Fillingane
        have and present sales tax permit number in order to   
        purchase.                                              
           02/01 (H) Died In Committee
HB1025  Tourism; create new sales tax incentive program.          Peranich
 * %       03/28 (H) Died In Conference
HB1031  Sales tax; authorize Tax Commission to review certain     Turner
        records of delivery carriers.                          
           02/01 (H) Died In Committee
HB1094  Tax sales; require actual notice to owner and any         Snowden
   %    mortgagee, beneficiary or lienholder of record before  
        pending tax sale.                                      
           02/01 (H) Died In Committee
HB1099  Sales tax; increase diversion to municipalities.          Gunn
           02/01 (H) Died In Committee
HB1118  Sales tax; revise rate on sale of certain equipment       Compretta
  $%    used to assist disabled persons and mounted or attached
        to motor vehicle.                                      
           02/23 (H) Died In Committee
HB1188  Sales tax; provide penalty for failure to pay on filed    Watson
        return (STC).                                          
           02/01 (H) Died In Committee
HB1189  Sales tax; revise who may be liable for failure to file   Watson
        return (STC).                                          
           02/01 (H) Died In Committee
HB1193  Motor vehicles; sales tax; revise exemption for           Watson
  $%    transfers between family members (STC).                
           02/23 (H) Died In Committee
HB1246  Sales tax; revise definition of "person" under (STC).     Watson
           03/14 Approved by Governor
HB1254  Sales tax; authorize utilities to use direct pay          Watson
        permits (STC).                                         
           02/01 (H) Died In Committee
HB1255  Sales tax; revise provisions regarding closure of         Watson
        business for failure to remit (STC).                   
           02/01 (H) Died In Committee
HB1307  Sales tax; revise definition of "doing business" for      Watson
        purposes of paying on goods and services delivered     
        within state.                                          
           02/01 (H) Died In Committee
HB1308  Contractor's sales tax; provide for issuance of a         Watson
   %    jeopardy assessment, lien and warrant against certain  
        contracts.                                             
           02/01 (H) Died In Committee
HB1369  Sales tax; delay until 2006 the diversion to repay        Chism
        transfers from special funds in FY04.                  
           02/01 (H) Died In Committee
HB1559  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/23 (H) Died In Committee
HB1560  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/23 (H) Died In Committee
HB1561  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1562  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1563  Sales tax; provide for reduced tax on admissions to all   Snowden
  $%    publicly owned facilities.                             
           02/23 (H) Died In Committee
HB1564  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1565  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           02/23 (H) Died In Committee
HB1584  Sales tax; increase on certain rentals of vehicles and    Hines
  $%    earmark revenue from increase for State and School     
        Employees Insurance Fund.                              
           02/23 (H) Died In Committee
HB1597  City of Pearl; authorize a food and beverage tax in a     Rogers (61st)
 * %    certain area of the city.                              
           04/20 Approved by Governor
HB1602  Sales tax; increase on casual sales of motor vehicles     Watson
  $%    (STC).                                                 
           02/23 (H) Died In Committee
HB1686  Sales tax; provide for reduced rate and exemption on      Compretta
  $%    certain sales to high technology enterprises.          
           02/23 (H) Died In Committee
HB1687  Mississippi Optional Sales Tax Act; enact.                Mayo
  $%       02/23 (H) Died In Committee
HB1705  Sales tax; levy additional rate on certain sexually       Guice
  $%    explicit material.                                     
           02/23 (H) Died In Committee
HB1708  Sales tax; levy additional rate on certain sexually       Malone
  $%    explicit material and place proceeds in special fund   
        for mental health.                                     
           02/23 (H) Died In Committee
HB1712  Sales tax; increase on casual sales and revise            Watson
  $%    exemption on transfers between family members; revise  
        certain wildlife fees.                                 
           02/23 (H) Died In Committee
HB1757  City of McComb; allow to impose tourism tax on gross      Myers
 * %    proceeds from hotel rooms.                             
           04/06 Approved by Governor
HB1764  Wayne County; authorize tourism tax for funds to          Taylor
 * %    construct recreational facility.                       
           04/20 Approved by Governor
HB1768  Leflore County; authorize to impose tourism tax.          Perkins
 * %       04/07 (H) Died In Conference
HB1769  Hancock County; increase tourism tax.                     Dedeaux
   %       04/07 (S) Died In Committee
HB1770  City of Meridian; authorize food and beverage tax;        Young
 * %    authorize bonds; construction of Arts and Entertainment
        Center.                                                
           04/06 Approved by Governor
SB2079  Medicaid assistance payments; direct Division of          Ross
        Medicaid to implement time limitations on the receipt  
        of benefits.                                           
           02/01 (S) Died In Committee
SB2174  Sales tax; reduce the sales tax on prepared foods to      Butler
  $%    6%.                                                    
           02/23 (S) Died In Committee
SB2311  Withholding, sales and use taxation; revise penalty for   Kirby
 *      incorrect accelerated payments in June.                
           03/14 Approved by Governor
SB2374  Sales tax; authorize special municipal/county sales tax   Burton
  $%    to fund certain capital projects.                      
           02/23 (S) Died In Committee
SB2524  Sales tax diversion to pay back special funds; delay      Gordon
        for 1 year.                                            
           03/01 (H) Died In Committee
SB2544  Tax sale of land; prorate portion of excess to            Jordan
        municipalities in certain situations.                  
           02/10 (S) Died On Calendar
SB2706  Sales tax; direct pay permits may be issued to public     Robertson
        utilities for items taxed under Section 27-65-19.      
           03/21 Approved by Governor
SB2707  Income taxes; federal itemized deduction for taxes in     Robertson
  $%    lieu of state income taxes paid may not be used as an  
        individual deduction.                                  
           03/15 (H) Died On Calendar
SB2741  Sales tax; allow closure of business if sales taxes are   Robertson
        not paid three times in a consecutive 24-month period. 
           02/01 (S) Died In Committee
SB2746  Contractor's sales tax; provide for issuance of a         Robertson
   %    jeopardy assessment, lien and warrant against certain  
        contracts.                                             
           03/21 Approved by Governor
SB2751  Sales taxes; officer or agent of person responsible for   Robertson
 *      the payment of taxes are jointly and severally liable  
        for.                                                   
           03/01 (H) Died In Committee
SB2754  Sales tax permits; may be revoked for failures by         Robertson
     V  certain persons to satisfy all tax liabilities to the  
        state.                                                 
           03/14 Vetoed
SB2868  Tax sales; require notice of to the record owner by       Flowers
        certified mail.                                        
           02/01 (S) Died In Committee
SB2919  Sales tax; revise definition of "doing business" for      Robertson
        purposes of paying on goods and services delivered     
        within state.                                          
           02/01 (S) Died In Committee
SB2983  Sales tax; provide penalty for failure to pay on filed    Robertson
        return (STC).                                          
           03/01 (H) Died In Committee
SB3028  City of Pearl; authorize a food and beverage tax in a     Kirby
 * %    certain area of the city.                              
           04/07 (H) Died In Committee
SB3043  Mississippi Optional Sales Tax Act; enact.                Burton
  $%       02/23 (S) Died In Committee
SB3123  Neshoba County; issue bonds for hospital/nursing home     Williamson
   %    improvements and levy tax for payment thereof.         
           03/27 (S) Motion to Reconsider Tabled
SB3134  City of Madison; authorize the levy of a tax on hotels,   Ross
 * %    motels and restaurants for certain purposes.           
           04/06 Approved by Governor
SB3141  Hancock County; increase tourism tax.                     Cuevas
 * %       04/07 (S) Died In Conference


KEY: * = Amended % = 3/5ths Vote Required V = Vetoed
  $ = Revenue @ = Exempted From Deadline P = Partially Vetoed


End Of Document
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