2006 Regular Session
By: Senator(s) Robertson, Browning, Butler, Chaney, Clarke, Dawkins, Dearing, Gordon, Harden, Horhn, Hyde-Smith, Jackson (11th), Jackson (15th), Jackson (32nd), Jordan, King, Nunnelee, Simmons, Thomas, Walls, White, Wilemon, Posey
AN ACT TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO EXCLUDE SALES OF PREPAID STUDENT MEAL PLANS BY PUBLIC OR PRIVATE UNIVERSITIES, COLLEGES AND COMMUNITY OR JUNIOR COLLEGES AND SALES OF PREPARED MEALS BY ANY PUBLIC OR PRIVATE SCHOOL TO STUDENTS IN KINDERGARTEN THROUGH GRADE 12 FROM THE DEFINITION OF THE TERM "BUSINESS" IN THE MISSISSIPPI SALES TAX LAW; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-9, Mississippi Code of 1972, is amended as follows:
27-65-9. (1) "Business" shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exempting subactivities in connection therewith. Each of such subactivities shall be considered business engaged in, taxable in the class in which it falls.
(2) "Business" shall include activities engaged in by exempt organizations or political entities in competition with privately owned business subject to the provisions of this chapter; however, the term "business" shall not include the following activities:
(a) Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges; and
(b) Sales of prepared meals by any public or private school to students in Kindergarten through Grade 12.
(3) "Business" shall include the activity or activities of a person in this state performing a service under contract or agreement with another person when the service performed is taxable under the provisions of this chapter.
(4) "Doing business" shall include any person owning personal property located in this state under lease or rental agreement or any person installing personal property within this state.
(5) "Doing business" shall include any person represented in this state by salesmen taking or soliciting orders to be filled from points outside this state for subsequent delivery of the merchandise and equipment owned or leased by the seller to customers located in this state.
SECTION 2. This act shall take effect and be in force from and after its passage.