2017
Regular Session
Use tax; revise definition of certain terms for purposes of, distribute revenue collected from certain out-of-state sellers.
AN ACT TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "PERSON DOING BUSINESS IN THIS STATE" AND "PERSON MAINTAINING A PLACE OF BUSINESS WITHIN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW TO INCLUDE ANY OUT-OF-STATE SELLER WHO LACKS A PHYSICAL PRESENCE IN THIS STATE BUT WHO IS MAKING RETAIL SALES OF TANGIBLE PERSONAL PROPERTY INTO THIS STATE AND HAS A SUBSTANTIAL ECONOMIC PRESENCE IN THIS STATE BY SUCH SELLER'S RETAIL SALES OF TANGIBLE PERSONAL PROPERTY SOLD INTO THIS STATE EXCEEDING $250,000.00 BASED ON THE IMMEDIATELY PRECEDING CALENDAR YEAR SALES; TO PROVIDE THAT A PORTION OF USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DEPOSITED INTO A SPECIAL FUND IN THE STATE TREASURY AND USED FOR THE REPAIR, MAINTENANCE AND RECONSTRUCTION OF ROADS, STREETS AND BRIDGES IN THE STATE; TO PROVIDE THAT A PORTION OF USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DISTRIBUTED TO COUNTIES AND MUNICIPALITIES FOR USE ON THE REPAIR, MAINTENANCE AND RECONSTRUCTION OF ROADS, STREETS AND BRIDGES; AND FOR RELATED PURPOSES.
02/28/17 at 17:44
H
B
480
House Bill 480
HB 480
H
Dead
General Bill/Constitutional Amendment
No
Majority
July 1, 2017
Ways and Means
F
../../House_cmtes/WM.xml
Finance
T
../../Senate_cmtes/FI.xml
Lamar
../../House_authors/Lamar.xml
Morgan
../../House_authors/Morgan.xml
Steverson
../../House_authors/Steverson.xml
Jackson
../../House_authors/Jackson.xml
A
../../code_sections/027/00670003.xml
1
01/11 (H) Referred To Ways and Means
2
01/26 (H) Title Suff Do Pass Comm Sub
3
01/30 (H) Read the Third Time
4
02/01 (H) Committee Substitute Adopted
5
02/01 (H) Point of Order Raised
6
02/01 (H) Point of Order-Not Well Taken
7
02/01 (H) Passed
../../../../2017/pdf/votes/house/0300009.pdf
8
02/01 (H) Motion to Reconsider Entered (Criswell, Smith, Lamar)
9
02/02 (H) Motion to Recnsdr Tabled Lost
10
02/06 (H) Motion to Reconsider Tabled
11
02/07 (H) Transmitted To Senate
12
02/22 (S) Referred To Finance
13
02/28 (S) Died In Committee
../../../../documents/2017/pdf/HB/0400-0499/HB0480PS.pdf
../../../../documents/2017/html/HB/0400-0499/HB0480PS.htm
../../../../documents/2017/pdf/HB/0400-0499/HB0480IN.pdf
../../../../documents/2017/html/HB/0400-0499/HB0480IN.htm
../../../../documents/2017/pdf/HB/0400-0499/HB0480CS.pdf
../../../../documents/2017/html/HB/0400-0499/HB0480CS.htm
../../../../documents/2017/pdf/HB/0400-0499/HB0480PS.pdf
../../../../documents/2017/html/HB/0400-0499/HB0480PS.htm
N
../../../../documents/2017/pdf/fiscalnotes/HB0480.pdf