History of Actions | Background | Title |
Description: Sales tax; revise the rate imposed on the sale of certain truck-tractors and semitrailers.
| 1 | 01/28/97 | (H) | Referred To Ways and Means | |
| 2 | 02/26/97 | (H) | Died In Committee |
| Effective date | July 1, 1997 | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
House Committee:
Principal Author: Williams
Code Sections: A 027-0065-0017, A 027-0065-0031
Title: AN ACT TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO TAX THE RETAIL SALE OF TRUCK-TRACTORS AND SEMITRAILERS USED IN INTERSTATE COMMERCE AND REGISTERED UNDER THE INTERNATIONAL REGISTRATION PLAN AT THE RATE OF THREE PERCENT OF THE PORTION OF THE SALE THAT IS ATTRIBUTABLE TO THE USAGE OF SUCH TRUCK-TRACTOR OR SEMITRAILER IN MISSISSIPPI; TO PROVIDE THAT THE TAX LEVIED ON THE SALE OF SUCH TRUCK-TRACTOR AND SEMITRAILER SHALL BE REPORTED AND PAID DIRECTLY TO THE STATE TAX COMMISSION BY THE PURCHASER OF SUCH TRUCK-TRACTOR OR SEMITRAILER AT THE TIME OF REGISTRATION; TO AMEND SECTION 27-65-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
End Of Document
1997/History/HB\HB1716.htm