Mississippi Legislature

1999 Regular Session

House Bill 1679

[Introduced]

Instructions Bill Status Menu




History of Actions

Background

Title

Description: Sales tax; provide annual holiday from tax on sales of school supplies.

History of Actions:

102/24/99(H)Referred To Ways and Means
202/24/99(H)Died In Committee

Background Information:

Effective datePassage
DispositionDead
DeadlineRevenue/Appropriation
RevenueYes
3/5ths vote requiredYes

House Committee:

Principal Author: Stribling

Title: AN ACT TO PROVIDE FOR AN ANNUAL DAY ON WHICH THERE SHALL BE NO SALES TAX ON SALES OF CLOTHING AND SCHOOL SUPPLIES AND EQUIPMENT FOR CHILDREN IN KINDERGARTEN THROUGH TWELFTH GRADE; TO REQUIRE THE STATE TAX COMMISSION TO DESIGNATE SUCH DAY; TO REQUIRE THE COMMISSION TO DEVELOP A LIST OF ITEMS TO WHICH THIS ACT APPLIES AND GUIDELINES FOR ADMINISTERING THIS ACT; TO PROVIDE THAT A RETAILER SELLING SUCH ITEMS MAY CHOOSE NOT TO COLLECT THE SALES TAX ON SALES OF SUCH ITEMS; TO PROVIDE THAT IF A RETAILER COLLECTS THE SALES TAX ON SUCH SALES, THE RETAILER SHALL REMIT THE TAX TO THE STATE TAX COMMISSION AS REQUIRED UNDER THE STATE SALES TAX LAW; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/24/99 at 15:00.



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