Mississippi Legislature
2006 Regular Session

House Bill 1471

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Bill Text

History of Actions

Background

Title

Description: Sales tax and use tax; exempt delivery charges and freight charges from.

Bill Text: [Introduced]

History of Actions:

1 01/19 (H) Referred To Ways and Means
2 02/22 (H) Died In Committee

Background Information:

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

House Committee:

Principal Author: Davis

Additional Authors: Carlton, Chism, Denny, Ellington, Fillingane, Formby, Howell, Mims, Moore, Rotenberry, Snowden, Staples, Upshaw, Wells-Smith, Zuber

Code Sections: A 027-0065-0003, A 027-0067-0003

Title: AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT DELIVERY CHARGES SHALL NOT BE INCLUDED WITHIN THE MEANING OF GROSS PROCEEDS OF SALES FOR PURPOSES OF THE STATE SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FREIGHT CHARGES SHALL NOT BE INCLUDED WITHIN THE MEANING OF PURCHASE PRICE, SALES PRICE OR VALUE FOR PURPOSES OF THE STATE USE TAX LAW; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/22/06 at 18:37.

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2006/pdf/History/HB/HB1471.htm