Mississippi Legislature
2007 Regular Session

House Concurrent Resolution 91

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Bill Text

History of Actions

Background

Title

Description: Suspend deadlines for further consideration of HB 247; Tobacco and sales tax; increase excise tax on cigarettes, reduce sales tax on certain food and revise diversion to municipalities.

Bill Text: [Introduced]

History of Actions:

1 03/14 (H) Referred To Rules
2 03/30 (H) Died In Committee

Background Information:

Effective dateNo Effective Date
DispositionDead
DeadlineNone
RevenueNo
Vote type requiredTwo/Thirds

House Committee:

Principal Author: Watson

Title: A CONCURRENT RESOLUTION SUSPENDING THE DEADLINES FOR THE PURPOSE OF THE FURTHER CONSIDERATION AND PASSAGE OF HOUSE BILL 247, REGULAR SESSION OF 2007, ENTITLED "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; 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 EDUCATION ENHANCEMENT FUND AND THE SCHOOL AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 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 FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS BUT WHICH WOULD BE EXEMPT FROM SALES TAX IF SUCH FOOD WERE PURCHASED WITH FOOD STAMPS AND TO REDUCE THE SALES TAX RATE ON SALES OF SUCH FOOD; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO INCREASE THE PERCENTAGE OF SALES TAX COLLECTED ON RETAIL SALES OF SUCH FOOD WITHIN MUNICIPALITIES THAT IS DISTRIBUTED TO MUNICIPALITIES; AND FOR RELATED PURPOSES."


Information pertaining to this measure was last updated on 03/30/07 at 12:41.

End Of Document
2007/pdf/History/HC/HC0091.htm