2013
Regular Session
Headquarters sales tax exemption and income tax credit; revise number of jobs necessary to qualify for, provide new exemption and credit.
AN ACT TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO LOWER TO 20 THE NUMBER OF JOBS THAT MUST BE CREATED AT THE HEADQUARTERS OF A COMPANY TRANSFERRING OR ESTABLISHING ITS NATIONAL OR REGIONAL HEADQUARTERS FROM WITHIN OR WITHOUT THIS STATE IN ORDER FOR THE COMPANY TO BE ELIGIBLE FOR THE SALES TAX EXEMPTION ON SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF, OR IMPROVEMENTS TO, ITS HEADQUARTERS BUILDING; TO AUTHORIZE A SALES TAX EXEMPTION FOR SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF A BUILDING, OR ANY ADDITION OR IMPROVEMENT THEREON, AND SALES OF MACHINERY AND EQUIPMENT NOT LATER THAN THREE MONTHS AFTER THE COMPLETION OF THE BUILDING, ADDITION OR IMPROVEMENT THEREON, TO BE USED THEREIN, FOR ANY COMPANY EXPANDING OR MAKING ADDITIONS AFTER JANUARY 1, 2013, TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI AND CREATING A MINIMUM OF TWENTY NEW JOBS AT THE HEADQUARTERS AS A RESULT OF THE EXPANSION OR ADDITIONS; TO AMEND SECTION 57-73-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DEPARTMENT OF REVENUE, RATHER THAN THE MISSISSIPPI DEVELOPMENT AUTHORITY, SHALL ESTABLISH CRITERIA AND PRESCRIBE PROCEDURES TO DETERMINE IF A COMPANY QUALIFIES AS A NATIONAL OR REGIONAL HEADQUARTERS FOR THE PURPOSE OF RECEIVING THE ADDITIONAL INCOME TAX CREDIT AUTHORIZED FOR A COMPANY TRANSFERRING OR ESTABLISHING ITS NATIONAL OR REGIONAL HEADQUARTERS FROM WITHIN OR WITHOUT THIS STATE; TO AUTHORIZE AN ADDITIONAL INCOME TAX CREDIT FOR ANY COMPANY EXPANDING OR MAKING ADDITIONS AFTER JANUARY 1, 2013, TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI AND CREATING A MINIMUM OF TWENTY NEW JOBS AS A RESULT OF THE EXPANSION OR ADDITIONS; AND FOR RELATED PURPOSES.
05/21/2013 at 09:11
H
B
591
House Bill 591
HB 591
H
Law
Revenue
Yes
Three/Fifths
** See Text
571
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Smith (39th)
../../House_authors/Smith_(39th).xml
A
../../code_sections/027/00650101.xml
A
../../code_sections/057/00730021.xml
1
01/21 (H) Referred To Ways and Means
2
02/25 (H) Title Suff Do Pass Comm Sub
3
02/27 (H) Committee Substitute Adopted
4
02/27 (H) Passed
../../../../2013/pdf/votes/house/0510004.pdf
5
03/01 (H) Transmitted To Senate
6
03/04 (S) Referred To Finance
7
03/14 (S) Title Suff Do Pass As Amended
8
03/19 (S) Amended
9
03/19 (S) Passed As Amended
../../../../2013/pdf/votes/senate/0710002.pdf
10
03/20 (S) Returned For Concurrence
11
03/21 (H) Decline to Concur/Invite Conf
12
03/25 (H) Conferees Named Smith (39th),Rogers (61st),Mayo
13
03/27 (S) Conferees Named Fillingane,Kirby,Harkins
14
03/28 (S) Conference Report Filed
15
03/28 (H) Conference Report Filed
16
03/29 (H) Conference Report Adopted
../../../../2013/pdf/votes/house/0810005.pdf
17
03/31 (S) Conference Report Adopted
../../../../2013/pdf/votes/senate/0830110.pdf
18
04/10 (H) Enrolled Bill Signed
19
04/10 (S) Enrolled Bill Signed
20
04/26 Approved by Governor
../../../../documents/2013/pdf/HB/0500-0599/HB0591SG.pdf
../../../../documents/2013/dt/HB/0500-0599/HB0591SG.pdf
../../../../documents/2013/html/HB/0500-0599/HB0591SG.htm
../../../../documents/2013/pdf/HB/0500-0599/HB0591IN.pdf
../../../../documents/2013/dt/HB/0500-0599/HB0591IN.pdf
../../../../documents/2013/html/HB/0500-0599/HB0591IN.htm
../../../../documents/2013/pdf/HB/0500-0599/HB0591CS.pdf
../../../../documents/2013/dt/HB/0500-0599/HB0591CS.pdf
../../../../documents/2013/html/HB/0500-0599/HB0591CS.htm
../../../../documents/2013/pdf/HB/0500-0599/HB0591PS.pdf
../../../../documents/2013/dt/HB/0500-0599/HB0591PS.pdf
../../../../documents/2013/html/HB/0500-0599/HB0591PS.htm
../../../../documents/2013/pdf/HB/0500-0599/HB0591SG.pdf
../../../../documents/2013/dt/HB/0500-0599/HB0591SG.pdf
../../../../documents/2013/html/HB/0500-0599/HB0591SG.htm
../../../../documents/2013/pdf/cr/HB0591CR.pdf
../../../../documents/2013/dt/cr/HB0591CR.pdf
../../../../documents/2013/html/cr/HB0591CR.htm
Conference Report
Amendment Report for House Bill No. 591
../../../../documents/2013/pdf/sam/Amendment_Report_for_HB0591.pdf
../../../../documents/2013/dt/sam/Amendment_Report_for_HB0591.pdf
../../../../../documents/2013/html/sam/Amendment_Report_for_HB0591.htm
Committee Amendment No 1
Adopted
../../../../documents/2013/pdf/sam/HB0591_S_Cmte_Amend_01.pdf
../../../../documents/2013/dt/sam/HB0591_S_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0591_S_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2013/pdf/fiscalnotes/HB0591.pdf