2020
Regular Session
Mississippi Marketplace Facilitator Act of 2020; create.
AN ACT TO CREATE THE MISSISSIPPI MARKETPLACE FACILITATOR ACT OF 2020; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "RETAILER" AND "RETAIL SALE" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "DOING BUSINESS" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "PERSON DOING BUSINESS IN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW; TO DEFINE THE TERMS "MARKETPLACE FACILITATOR," "MARKETPLACE SELLER" AND "REMOTE SELLER" UNDER THE MISSISSIPPI USE TAX LAW; TO AMEND SECTION 27-67-11, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO AUDIT A MARKETPLACE FACILITATOR SOLELY FOR SALES MADE BY MARKETPLACE SELLERS AND FACILITATED BY THE MARKETPLACE FACILITATOR; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL NOT AUDIT A MARKETPLACE SELLER FOR SALES FACILITATED BY A MARKETPLACE FACILITATOR EXCEPT TO THE EXTENT A MARKETPLACE FACILITATOR SEEKS RELIEF FROM LIABILITY TO COLLECT AND REMIT USE TAX DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE MARKETPLACE FACILITATOR BY THE MARKETPLACE SELLER; TO SPECIFY THAT THE MARKETPLACE FACILITATOR AND THE MARKETPLACE SELLER ARE NOT PROHIBITED, UNDER CERTAIN CIRCUMSTANCES, FROM CONTRACTUALLY AGREEING TO HAVE THE MARKETPLACE SELLER COLLECT AND REMIT ALL APPLICABLE TAXES AND FEES; TO AMEND SECTION 27-67-31, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF STATE USE TAX REVENUE THAT IS DIVERTED TO THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION FUND; AND FOR RELATED PURPOSES.
11/19/20 at 10:21
H
B
379
House Bill 379
HB 379
H
Law
General Bill/Constitutional Amendment
No
Majority
July 1, 2020
425
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Lamar
../../House_authors/Lamar.xml
A
../../code_sections/027/00650007.xml
A
../../code_sections/027/00650009.xml
A
../../code_sections/027/00670003.xml
A
../../code_sections/027/00670011.xml
A
../../code_sections/027/00670031.xml
1
01/31 (H) Referred To Ways and Means
2
02/20 (H) Title Suff Do Pass Comm Sub
3
02/25 (H) Committee Substitute Adopted
4
02/25 (H) Passed As Amended
../../../../2020/pdf/votes/house/0500007.pdf
5
02/25 (H) Motion to Reconsider Entered (Hines, Lamar, Steverson)
6
02/27 (H) Motion to Reconsider Tabled
7
02/28 (H) Transmitted To Senate
8
05/11 (S) Referred To Finance
9
06/04 (S) Title Suff Do Pass As Amended
10
06/12 (S) Amended
11
06/12 (S) Passed As Amended
../../../../2020/pdf/votes/senate/1580065.pdf
12
06/16 (S) Returned For Concurrence
13
06/17 (H) Decline to Concur/Invite Conf
14
06/18 (H) Conferees Named Lamar,Steverson,Massengill
15
06/18 (S) Conferees Named Harkins,Doty,Thompson
16
06/18 (H) Conference Report Filed
17
06/18 (S) Conference Report Filed
18
06/19 (H) Conference Report Adopted
../../../../2020/pdf/votes/house/1650006.pdf
19
06/19 (S) Conference Report Adopted
../../../../2020/pdf/votes/senate/1650012.pdf
20
06/23 (H) Enrolled Bill Signed
21
06/24 (S) Enrolled Bill Signed
22
06/30 Approved by Governor
../../../../documents/2020/pdf/HB/0300-0399/HB0379SG.pdf
../../../../documents/2020/dt/HB/0300-0399/HB0379SG.pdf
../../../../documents/2020/html/HB/0300-0399/HB0379SG.htm
../../../../documents/2020/pdf/HB/0300-0399/HB0379IN.pdf
../../../../documents/2020/dt/HB/0300-0399/HB0379IN.pdf
../../../../documents/2020/html/HB/0300-0399/HB0379IN.htm
../../../../documents/2020/pdf/HB/0300-0399/HB0379CS.pdf
../../../../documents/2020/dt/HB/0300-0399/HB0379CS.pdf
../../../../documents/2020/html/HB/0300-0399/HB0379CS.htm
../../../../documents/2020/pdf/HB/0300-0399/HB0379PS.pdf
../../../../documents/2020/dt/HB/0300-0399/HB0379PS.pdf
../../../../documents/2020/html/HB/0300-0399/HB0379PS.htm
../../../../documents/2020/pdf/HB/0300-0399/HB0379SG.pdf
../../../../documents/2020/dt/HB/0300-0399/HB0379SG.pdf
../../../../documents/2020/html/HB/0300-0399/HB0379SG.htm
../../../../documents/2020/pdf/cr/HB0379CR.pdf
../../../../documents/2020/dt/cr/HB0379CR.pdf
../../../../documents/2020/html/cr/HB0379CR.htm
Conference Report
Amendment Report for House Bill No. 379
../../../../documents/2020/pdf/sam/Amendment_Report_for_HB0379.pdf
../../../../documents/2020/dt/sam/Amendment_Report_for_HB0379.pdf
../../../../../documents/2020/html/sam/Amendment_Report_for_HB0379.htm
Amendment No 1 (Cmte Sub)
Adopted
../../../../documents/2020/pdf/ham/HB0379_H_(Cmte_Sub)_Amend_01.pdf
../../../../documents/2020/dt/ham/HB0379_H_(Cmte_Sub)_Amend_01.pdf
../../../../../documents/2020/html/ham/HB0379_H_(Cmte_Sub)_Amend_01.htm
Amendment No 2 (Cmte Sub)
Lost
../../../../documents/2020/pdf/ham/HB0379_H_(Cmte_Sub)_Amend_02.pdf
../../../../../documents/2020/html/ham/HB0379_H_(Cmte_Sub)_Amend_02.htm
Committee Amendment No 1
Adopted
../../../../documents/2020/pdf/sam/HB0379_S_Cmte_Amend_01.pdf
../../../../documents/2020/dt/sam/HB0379_S_Cmte_Amend_01.pdf
../../../../../documents/2020/html/sam/HB0379_S_Cmte_Amend_01.htm
Amendment No 1 to Committee Amendment No 1
Adopted
../../../../documents/2020/pdf/sam/HB0379_S_Amend_01_to_Cmte_Amend_01.pdf
../../../../../documents/2020/html/sam/HB0379_S_Amend_01_to_Cmte_Amend_01.htm
N
../../../../documents/2020/pdf/fiscalnotes/HB0379.pdf