MISSISSIPPI LEGISLATURE

2002 Regular Session

To: Ways and Means

By: Representative Fillingane                (By Request)

House Bill 646

AN ACT TO PROVIDE THAT A PERSON AUTHORIZED TO PURCHASE ANY TYPE OF REFRIGERANT FOR USE IN AIR CONDITIONING INSTALLATION, REPAIR OR SERVICE MUST HAVE A MISSISSIPPI SALES TAX PERMIT NUMBER ISSUED BY THE STATE TAX COMMISSION AND MUST PRESENT SUCH SALES TAX PERMIT NUMBER IN ORDER TO PURCHASE SUCH A REFRIGERANT; AND FOR RELATED PURPOSES. 

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  A person authorized to purchase any type of refrigerant for use in air conditioning installation, repair or service must have a Mississippi sales tax permit number issued by the State Tax Commission and must present such sales tax permit number in order to purchase such a refrigerant.  

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2002.