2005 Regular Session
To: Ways and Means
By: Representative Fillingane
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, 2005.