2010 Regular Session Use tax; person soliciting remote sales through representatives in this state is subject to use tax. AN ACT TO AMEND SECTION 27-67-4, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PERSON DOING BUSINESS IN THIS STATE WHO MAKES A REMOTE SALE IS SUBJECT TO THE POWER OF THIS STATE TO LEVY AND COLLECT THE USE TAX WHEN THE PERSON SOLICITS OR TRANSACTS BUSINESS IN THIS STATE BY EMPLOYEES, INDEPENDENT CONTRACTORS, AGENTS OR OTHER REPRESENTATIVES; AND FOR RELATED PURPOSES. 03/15/10 at 11:41 S B 2927 Senate Bill 2927 SB 2927 S Dead General Bill/Constitutional Amendment No Majority July 1, 2010 Finance T ../../Senate_cmtes/FI.xml Gollott ../../Senate_authors/Gollott.xml A

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