Mississippi Legislature
2006 Regular Session

Senate Bill 3002

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Bill Text

History of Actions

Background

Title

Description: Sales tax; "wholesale sales" apply to shipping containers when owner passes to the customer at time of sale (STC).

Bill Text: [Introduced]

History of Actions:

1 02/08 (S) Referred To Finance
2 02/22 (S) Died In Committee

Background Information:

Effective dateJuly 1, 2006
DispositionDead
DeadlineRevenue
RevenueYes
Vote type requiredThree/Fifths

Senate Committee:

Principal Author: Robertson

Code Sections: A 027-0065-0005, A 027-0065-0101

Title: AN ACT TO AMEND SECTION 27-65-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT "WHOLESALE SALES" UNDER THE SALES TAX LAW APPLY TO SALES OF BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS TO A RETAILER OR RETAIL CUSTOM PROCESSOR FOR USE AS A CONTAINER TO ACCOMPANY GOODS SOLD BY THE RETAILER OR CUSTOM PROCESSOR, WHERE OWNERSHIP, RATHER THAN POSSESSION, OF THE BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS PASSES TO THE CUSTOMER AT THE TIME OF SALE OF THE GOODS OR SERVICES CONTAINED THEREIN; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT SALES OF BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS TO A RETAILER OR RETAIL CUSTOM PROCESSOR FOR USE AS A CONTAINER OR SHIPPING MATERIAL TO ACCOMPANY GOODS SOLD BY THE MANUFACTURER OR WHOLESALER, WHERE OWNERSHIP, RATHER THAN POSSESSION, OF THE BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS PASSES TO THE CUSTOMER AT THE TIME OF SALE OF THE GOODS CONTAINED THEREIN, SHALL BE EXEMPT FROM SALES TAXATION; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/22/06 at 17:39.

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