Bill Text | History of Actions | Amendments | Background | Title |
Description: Tobacco and sales tax; increase on cigarettes and reduce the sales tax on certain food sold for human consumption.
Bill Text: [Introduced] [Passed Senate] [Sent to Governor]
| 1 | 01/05 (S) Referred To Finance | |
| 2 | 01/05 (S) Title Suff Do Pass | |
| 3 | 01/06 (S) Amended | |
| 4 | 01/06 (S) Passed As Amended | |
| 5 | 01/06 (S) Motion to Reconsider Entered | |
| 6 | 01/09 (S) Motion to Reconsider Tabled | |
| 7 | 01/09 (S) Transmitted To House | |
| 8 | 01/10 (H) Referred To Ways and Means | |
| 9 | 01/10 (H) Title Suff Do Pass | |
| 10 | 01/10 (H) Failed to Suspend Rules | |
| 11 | 01/10 (H) Read the Third Time | |
| 12 | 01/11 (H) Amendment Failed | |
| 13 | 01/11 (H) Passed | |
| 14 | 01/11 (H) Motion to Reconsider Entered | |
| 15 | 01/12 (H) Motion to Reconsider Tabled | |
| 16 | 01/12 (H) Transmitted To Senate | |
| 17 | 01/13 (S) Enrolled Bill Signed | |
| 18 | 01/13 (H) Enrolled Bill Signed | |
| 19 | 01/19 Vetoed (Veto Message) | |
| 20 | 01/20 (S) Veto Referred To Finance | |
| 21 | 01/20 (S) Pass Veto Notwithstanding | |
| 22 | 03/22 (S) Veto Sustained |
| Lost | [S] | Amendment No 1 |
| Replaced by Substitute | [S] | Amendment No 2 |
| Adopted | [S] | Substitute No 1 for Amendment No 2 |
| Lost | [S] | Amendment No 3 |
| Adopted | [S] | Amendment No 4 |
| Lost | [H] | Amendment No 1 |
| Lost | [H] | Amendment No 2 |
| Lost | [H] | Amendment No 3 |
| Lost | [H] | Amendment No 4 |
| Effective date | July 1, 2006 | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
Senate Committee:
House Committee:
Principal Author: Little
Additional Authors: Gordon, Robertson, Albritton, Browning, Butler, Dawkins, Frazier, Harden, Jackson (15th), Jackson (11th), Jackson (32nd), Jordan, King, Nunnelee, Posey, Thomas, Walley, Walls, Williamson
Code Sections: A 027-0069-0013, A 027-0069-0075, A 027-0069-0027, A 027-0069-0031, A 027-0065-0017, A 027-0065-0111
Title: AN ACT TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON CIGARETTES, TO PROVIDE THAT THERE SHALL BE A DISCOUNT OF 1% ON THE ADDITIONAL FACE VALUE OF STAMPS PURCHASED TO COMPLY WITH SUCH INCREASE AND TO REMOVE THE TAXATION OF SNUFF AND OTHER TOBACCO PRODUCTS FROM THE SECTION OF LAW THAT LEVIES THE EXCISE TAX ON DEALERS IN CIGARETTES; TO CREATE NEW SECTION 27-69-13.1, MISSISSIPPI CODE OF 1972, TO LEVY THE EXCISE TAX ON DEALERS IN SNUFF; TO CREATE NEW SECTION 27-69-13.2, MISSISSIPPI CODE OF 1972, TO LEVY THE EXCISE TAX ON DEALERS IN CIGARS, STOGIES, CHEWING TOBACCO, SMOKING TOBACCO AND ALL OTHER TOBACCO PRODUCTS, EXCEPT CIGARETTES AND SNUFF; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO REQUIRE A PORTION OF THE MONTHLY TOBACCO TAX REVENUE TO BE DEPOSITED IN THE MUNICIPAL TOBACCO TAX DIVERSION FUND, THE EDUCATION ENHANCEMENT FUND AND THE SCHOOL AD VALOREM TAX REDUCTION FUND; TO CREATE THE MUNICIPAL TOBACCO TAX DIVERSION FUND AND REQUIRE THAT MONEY IN THE FUND BE DISTRIBUTED MONTHLY TO MUNICIPALITIES IN THE PROPORTION THAT SALES TAX COLLECTIONS FOR GROCERIES DURING THE PRECEDING MONTH IN EACH MUNICIPALITY BEAR TO THE TOTAL SALES TAX COLLECTIONS FOR GROCERIES DURING THE PRECEDING MONTH IN ALL THE MUNICIPALITIES OF THE STATE; TO AMEND SECTIONS 27-69-27 AND 27-69-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO CREATE A NEW SECTION 27-65-26, MISSISSIPPI CODE OF 1972, TO IMPOSE A SEPARATE SALES TAX LEVY ON RETAIL SALES OF CERTAIN FOOD FOR HUMAN CONSUMPTION AND TO REDUCE THE SALES TAX RATE ON SUCH FOOD EACH FISCAL YEAR THROUGH JULY 1, 2014; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION, EFFECTIVE JULY 1, 2014, RETAIL SALES OF CERTAIN FOOD FOR HUMAN CONSUMPTION; AND FOR RELATED PURPOSES.
End Of Document
2006/html/History/SB/SB2310.htm