Mississippi Legislature

2000 Regular Session

Subject: TAXATION

As of 06/21/00 at 13:53

Instructions Bill Status Menu





HB   4  Sales tax; phase out on sales of certain food and         Fleming
  $%    increase diversion to municipalities from 18.5% to 26%.
           03/29 (H) Died In Committee
HB   5  Income tax; exclude overtime compensation from gross      Fleming
  $%    income.                                                
           03/29 (H) Died In Committee
HB   6  Sales tax; increase diversion to municipalities from      Fleming
        18.5% to 26%.                                          
           03/07 (H) Died In Committee
HB   8  Sales tax and use tax; exempt finance charges from.       Guice
  $%       03/29 (H) Died In Committee
HB  12  Sales tax; increase diversion to municipalities from      Young
        18.5% to 20.5%.                                        
           03/07 (H) Died In Committee
HB  21  Sales tax; exempt sales to certain community and          Perkins
  $%    recreational centers.                                  
           03/29 (H) Died In Committee
HB  28  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to cities, create diversion to counties, cap 
        city and county ad valorem taxes.                      
           03/07 (H) Died In Committee
HB  29  Sales and ad valorem taxes; increase sales tax            Young
   %    diversion to municipalities and cap ad valorem tax.    
           03/07 (H) Died In Committee
HB  57  Gasoline excise tax; increase and distribute proceeds     Fleming
  $%    to Mississippi Highway-Railroad Grade Crossing Safety  
        Account.                                               
           03/29 (H) Died In Committee
HB  64  Sales tax; exempt clothing and school supplies one week   Fleming
  $%    a year.                                                
           03/29 (H) Died In Committee
HB  70  Sales tax; increase diversion to municipalities, create   Young
   %    diversion to counties, use portion to reduce ad valorem
        taxes.                                                 
           03/07 (H) Died In Committee
HB  73  Sales tax and use tax; exempt delivery and freight        Davis
  $%    charges from.                                          
           03/29 (H) Died In Committee
HB  78  Sales tax; reduce that levied upon certain rental         Davis
  $%    vehicles.                                              
           03/29 (H) Died In Committee
HB  90  Estate tax; increase the amount of the deduction used     Cameron
  $%    to determine the value of the taxable estate.          
           03/29 (H) Died In Committee
HB  95  Income tax; revise method of determining net business     Cameron
  $%    income of certain manufacturers.                       
           03/29 (H) Died In Committee
HB 110  Sales tax; phase out on sales of certain food.            Fleming
  $%       03/29 (H) Died In Committee
HB 120  Sales tax; pay county percentage of sales tax generated   Nettles
        from business activities in county but outside cities. 
           03/07 (H) Died In Committee
HB 124  Sales tax; exempt sales to Dixie Youth Baseball           Taylor
  $%    organizations from.                                    
           03/29 (H) Died In Committee
HB 130  Compressed gas privilege tax; lower on certain            Robinson (84th)
  $%    vehicles.                                              
           03/29 (H) Died In Committee
HB 135  Income tax; revise circumstances under which STC may go   Cameron
        beyond three-year examination period on tax return.    
           03/07 (H) Died In Committee
HB 136  Income tax; revise when interest begins to run on         Cameron
   %    payment of additional tax where taxpayer has made      
        underpayment.                                          
           03/07 (H) Died In Committee
HB 137  Sales tax; create industrial exemption for sales of       Cameron
  $%    environmental pollution control equipment.             
           03/29 (H) Died In Committee
HB 166  Mineral interests; revise procedure for payment of        Hamilton
   %    taxes.                                                 
           03/07 (H) Died In Committee
HB 172  Homestead exemption; reimburse cities of 5,000 or less    Young
        for entire tax loss from exemption.                    
           03/07 (H) Died In Committee
HB 178  Mississippi Student Summer Employment Program; create     Flaggs
  $%    and provide income tax credit to employers who hire    
        students under.                                        
           03/29 (H) Died In Committee
HB 205  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           03/29 (H) Died In Committee
HB 219  Income tax; authorize deductions for completing certain   Moak
  $%    education levels.                                      
           03/29 (H) Died In Committee
HB 230  Ad valorem tax; revise definition of "home" or            Compretta
 *$%    "homestead" for purposes of homestead exemption.       
           05/04 (S) Died In Committee
HB 235  Ad valorem taxes; property not eligible for Class I       Broomfield
  $%    treatment if owner fails to comply with road and bridge
        privilege tax laws.                                    
           03/29 (H) Died In Committee
HB 274  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           03/29 (H) Died In Committee
HB 276  Ad valorem taxes; revise rate of interest on land         Moak
   %    redeemed from tax sale.                                
           03/07 (H) Died In Committee
HB 303  Sales tax; reduce on sales of certain food and revise     Fleming
  $%    diversion to municipalities.                           
           03/29 (H) Died In Committee
HB 307  Income tax; authorize State Tax Commission to allow       Fleming
        taxpayers owing additional tax to pay through          
        installment agreement.                                 
           03/07 (H) Died In Committee
HB 321  Sales tax; exempt retail sales of certain trailers to     Robinson (84th)
  $%    nonresidents.                                          
           03/29 (H) Died In Committee
HB 350  Motor vehicle taxes; cash refund instead of credit when   Robinson (84th)
   %    vehicle is sold or destroyed.                          
           03/07 (H) Died In Committee
HB 351  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           03/29 (H) Died In Committee
HB 370  Ad valorem tax; revise definition of "home" or            Scott (17th)
  $%    "homestead" for purposes of homestead exemption.       
           03/29 (H) Died In Committee
HB 393  Ad valorem taxes; delete school boards' authority to      Denny
   %    increase without referendum approval.                  
           03/07 (H) Died In Committee
HB 408  Homestead exemption; increase reimbursement of tax        Robertson
        losses to counties.                                    
           03/07 (H) Died In Committee
HB 422  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           03/29 (H) Died In Committee
HB 424  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           03/29 (H) Died In Committee
HB 430  Mineral interests; reverse procedure for payment of       Ellzey
   %    taxes.                                                 
           03/07 (H) Died In Committee
HB 432  Income tax; increase amount of national guard and         Rogers
  $%    reserve compensation excluded from gross income.       
           03/29 (H) Died In Committee
HB 447  Ad valorem tax; exempt cold frames and greenhouses.       Maples
  $%       03/29 (H) Died In Committee
HB 468  Income tax; authorize adjustment to gross income for      Moore (60th)
  $%    disability insurance premiums paid by individuals.     
           03/29 (H) Died In Committee
HB 502  Sales tax, municipal; authorize levy of (MMA).            Watson
  $%       03/29 (H) Died In Committee
HB 530  Income tax; reduce rate of tax on income derived from     Stringer
  $%    gain on certain sales or other disposition of real     
        estate or timber.                                      
           03/29 (H) Died In Committee
HB 567  Sales tax; pay county percentage of sales tax generated   Stringer
        from business activities outside city.                 
           03/07 (H) Died In Committee
HB 578  Sales tax and use tax; increase amount that a taxpayer    Rotenberry
        may retain as compensation for collecting.             
           03/07 (H) Died In Committee
HB 589  Motor vehicle taxes; cash refund instead of credit when   Eads
   %    vehicle is sold or destroyed.                          
           03/07 (H) Died In Committee
HB 636  Taxation; create task force to study.                     Clark
           03/07 (H) Died In Committee
HB 675  Income Tax; provide a credit for a portion of certain     Holland
  $%    conservation equipment.                                
           03/29 (H) Died In Committee
HB 707  Sales tax diversions; abate suit by municipalities for    McCoy
        additional amounts.                                    
           03/07 (H) Died In Committee
HB 774  Sales tax; exempt temporary storage of tangible           Jennings
  $%    personal property by public storage warehouses pending 
        shipping to another state.                             
           03/29 (H) Died In Committee
HB 826  Sales tax; require that tax on sale of equipment          Grist
        trailers be paid when ad valorem taxes are paid rather 
        than at sale.                                          
           03/07 (H) Died In Committee
HB 850  Ad valorem exemption; provide for homes built by          Mayo
  $%    certain charitable groups.                             
           03/29 (H) Died In Committee
HB 857  Sales tax, local; authorize counties to levy.             West
  $%       03/29 (H) Died In Committee
HB 860  Ad valorem tax and income tax; exempt certain small       West
  $%    businesses from.                                       
           03/29 (H) Died In Committee
HB 905  Sales tax and use tax; exempt finance charges from.       Formby
  $%       03/29 (H) Died In Committee
HB 906  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           03/29 (H) Died In Committee
HB 907  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           03/29 (H) Died In Committee
HB 908  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           03/29 (H) Died In Committee
HB 909  Sales tax; phase out on sales of certain food.            Snowden
  $%       03/29 (H) Died In Committee
HB 934  Sales tax; reduce rate on sales of certain food.          Ketchings
  $%       03/29 (H) Died In Committee
HB 935  Income tax; provide reduction for taxpayers filing        Ketchings
  $%    individual returns.                                    
           03/29 (H) Died In Committee
HB 949  Ad valorem tax; exempt certain improvements to            Mayo
  $%    nonresidential property.                               
           03/29 (H) Died In Committee
HB 987  Sales tax diversions; abate suit by municipalities for    McCoy
        additional amounts.                                    
           03/07 Approved by Governor
HB1021  Ad valorem taxation; increase homestead exemption for     Barnett (116th)
  $%    persons 65 years of age or older or totally disabled.  
           03/29 (H) Died In Committee
HB1023  Ad valorem taxation; provide partial exemption for        Barnett (116th)
  $%    products, goods and merchandise held for resale.       
           03/29 (H) Died In Committee
HB1027  Sales tax; exempt sales of tangible personal property     Mitchell
  $%    and services to certain religious institutions.        
           03/29 (H) Died In Committee
HB1035  Ad valorem tax; allow exemption for property damage by    Compretta
  $%    hurricane.                                             
           03/29 (H) Died In Committee
HB1037  Courts; provide preference status for certain ad          Reynolds
        valorem disputes.                                      
           03/07 (H) Died In Committee
HC   8  Judicial tax levey; memorialize Congress to adopt         Clark
        constitutional amendment restricting.                  
           05/07 (H) Died In Committee
HC  17  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           03/07 (H) Died In Committee
SB2003  Sales taxation; reduce the general rate to 6%.            Kirby
  $%       03/29 (S) Died In Committee
SB2015  Sales taxation; reduce the rate on sales of certain       Carmichael
  $%    food for human consumption.                            
           03/29 (S) Died In Committee
SB2018  Income tax; provide credit for contributions to school    Nunnelee
  $%    tuition organizations or public schools.               
           03/29 (S) Died In Committee
SB2021  Sales tax; exempt sales to the American Family            Nunnelee
  $%    Association.                                           
           03/29 (S) Died In Committee
SB2023  Income tax; revise certain provisions regarding gains     Nunnelee
  $%    and losses and business deductions.                    
           03/29 (S) Died In Committee
SB2025  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       03/29 (S) Died In Committee
SB2030  Sales tax; phase out tax on certain pollution control     Nunnelee
  $%    equipment.                                             
           03/29 (S) Died In Committee
SB2053  Sales tax; exempt certain sales of environmental          Nunnelee
  $%    pollution control equipment.                           
           03/29 (S) Died In Committee
SB2057  Sales taxation; raise the sales tax on casual sales of    Dearing
  $%    motor vehicles.                                        
           03/29 (S) Died In Committee
SB2061  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           03/29 (S) Died In Committee
SB2090  Income tax; provide credit for taxpayers expending        Blackmon
  $%    funds for repair, restoration or preservation of       
        certain historic structures.                           
           03/29 (S) Died In Committee
SB2091  Sales tax; exempt finance charges from.                   Blackmon
  $%       03/29 (S) Died In Committee
SB2098  Sales taxation; exempt sales of certain articles of       King
  $%    clothing during the first weekend in August.           
           03/29 (S) Died In Committee
SB2099  Sales taxation; exempt the sale of property and           King
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           03/29 (S) Died In Committee
SB2101  Income tax; provide a credit for the cost of certain      Posey
  $%    wildlife conservation projects.                        
           03/29 (S) Died In Committee
SB2110  Homestead exemption; increase.                            Chaney
  $%       03/29 (S) Died In Committee
SB2128  Income tax; increase exemption for National Guard and     Ross
  $%    Reserve pay.                                           
           03/29 (S) Died In Committee
SB2144  Ad valorem taxes for parks and recreation; cities may     Dearing
  $%    increase.                                              
           03/29 (S) Died In Committee
SB2171  Income tax; revise businesses eligible for jobs tax       Smith
  $%    credit under the Economic Development Reform Act       
        (DECD).                                                
           03/29 (S) Died In Committee
SB2181  Sales tax; exempt retail sales of certain foods for       Harden
  $%    human consumption.                                     
           03/29 (S) Died In Committee
SB2196  Sales taxation; exempt sales to the Lynn Meadows          Hewes
  $%    Discovery Center.                                      
           03/29 (S) Died In Committee
SB2204  Homestead exemption; phase in a 25% increase.             Hewes
  $%       03/29 (S) Died In Committee
SB2206  Sales tax; phase out on retail sales of certain foods     White (5th)
  $%    for human consumption.                                 
           03/29 (S) Died In Committee
SB2208  Ad valorem taxation; exempt certain motor vehicles used   Burton
  $%    to transport children for medical treatment.           
           03/29 (S) Died In Committee
SB2210  Income tax; increase exemption for National Guard and     Burton
  $%    Reserve pay.                                           
           03/29 (S) Died In Committee
SB2228  Ad valorem taxation; exempt egg houses, pullet houses     Burton
  $%    and broiler houses.                                    
           03/29 (S) Died In Committee
SB2234  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       03/29 (S) Died In Committee
SB2244  Ad valorem taxation; exempt business inventories from     Cuevas
  $%    ad valorem taxation.                                   
           03/29 (S) Died In Committee
SB2254  Income tax refund check-off; add burn center and revise   Furniss
 *      form.                                                  
           04/10 Approved by Governor
SB2275  Income taxation; grant a tax credit for contributions     Jackson
  $%    to certain student aid program.                        
           03/29 (S) Died In Committee
SB2285  Income taxation; provide deduction in gross income for    White (29th)
  $%    volunteer firefighters and volunteer law enforcement   
        officers.                                              
           03/29 (S) Died In Committee
SB2365  Income tax; increase exemption for National Guard and     Furniss
  $%    Reserve pay.                                           
           03/29 (S) Died In Committee
SB2374  Sales tax; phase in a reduction to 6%.                    Smith
  $%       03/29 (S) Died In Committee
SB2375  Sales tax; exempt retail sales of certain food for        Smith
  $%    human consumption.                                     
           03/29 (S) Died In Committee
SB2404  Sales taxation; reduce rate on motorcycles, all-terrain   Tollison
  $%    cycles and motor homes.                                
           03/29 (S) Died In Committee
SB2410  Ad valorem taxes; reduce the population that a city       Moffatt
 *$%    must have to partially exempt certain structures that  
        are 25 years or older.                                 
           05/22 Approved by Governor
SB2441  Estate taxation; limit to the amount allowed under        Bryan
 *$%    federal law as a credit.                               
           04/27 Approved by Governor
SB2457  Income tax; exempt insurance companies in order to        Minor
  $%    simplify calculation of insurance premium tax liability
        (STC).                                                 
           04/18 (H) Died On Calendar
SB2512  Mississippi Telecommunications Tax Reform Act; enact.     Minor
 *$%       02/29 Approved by Governor
SB2515  Compressed gas privilege tax; lower on certain            Tollison
  $%    vehicles.                                              
           03/29 (S) Died In Committee
SB2518  Sales tax diversions; abate suit by municipality for      Minor
 *      additional amounts.                                    
           04/04 (H) Died In Committee
SB2584  Sales taxation; exempt retail sales of certain articles   Michel
  $%    of clothing during the first weekend in August.        
           03/29 (S) Died In Committee
SB2595  Highway privilege tax; provide for new tax on trailers    Dearing
  $%    traveling in interstate commerce in lieu of current    
        one.                                                   
           04/10 Approved by Governor
SB2602  Ad valorem taxation; municipalities may exempt            Harden
  $%    renovations to or improvements of certain homes.       
           03/29 (S) Died In Committee
SB2612  Sales tax; exempt certain amount of retail sales to       Jackson
  $%    churches.                                              
           03/29 (S) Died In Committee
SB2617  Ad valorem taxation; exempt homestead property of         Lee
  $%    person 65 or older or totally disabled.                
           03/29 (S) Died In Committee
SB2624  Income taxation; provide deduction in gross income for    Carmichael
        volunteer firefighters and volunteer law enforcement   
        officers.                                              
           03/29 (S) Died In Committee
SB2639  Employer training program tax credit; certified by        Burton
   %    State Board for Community/Junior Colleges.             
           04/17 Approved by Governor
SB2646  Coahoma County; authorize to levy taxes on                Furniss
   %    complimentary food; beverages and motel accommodations.
           05/07 (S) Died In Committee
SB2672  Sales tax; phase out on retail sales of certain foods     Ross
  $%    for human consumption.                                 
           03/29 (S) Died In Committee
SB2673  Income tax; provide credit for taxpayers expending        Carlton
  $%    money for construction, acquisition or rehabilitation  
        of low-income housing.                                 
           03/29 (S) Died In Committee
SB2700  Beer and light wine; remove provisions of law that        Minor
   %    require tax stamps to be affixed to containers from and
        after July 1, 2000.                                    
           04/04 (H) Died In Committee
SB2709  MS Insurance Guaranty Association; member insurer may     Kirby
  $%    offset assessment against tax liability.               
           03/29 (S) Died In Committee
SB2725  Hazelhurst; levy a hotel/motel and restaurant tax.        Posey
   %       05/07 (S) Died In Committee
SB2741  State income tax child care credit based on percentage    Farris
  $%    of federal credit; provide for.                        
           03/29 (S) Died In Committee
SB2767  Sales taxation; streamlined sales tax system for the      Smith
        Twenty-first Century Act.                              
           03/07 (S) Died In Committee
SB2772  Ad valorem tax exemption; exemption for certain           Minor
 * %    additions, expansions or replacements shall commence   
        from the date of completion.                           
           05/22 Approved by Governor
SB2785  State and School Life Insurance Plan; restructure to      Kirby
        avoid imputed federal income tax.                      
           03/07 (S) Died In Committee
SB2875  Sales tax; authorize local governments to impose.         Smith
  $%       03/29 (S) Died In Committee
SB2887  Ad valorem taxes; clarify the amount of fees in lieu of   Minor
   %    that may be granted.                                   
           04/04 (H) Died In Committee
SB2888  Sales tax; increase diversion to municipalities from      Johnson (19th)
        18.5% to 20.5%.                                        
           03/07 (S) Died In Committee
SB2895  Ad valorem taxes; allow payment with credit card and      Harden *
   %    allow collection of service charges.                   
           03/07 (S) Died In Committee
SB2919  Insurance premium tax; exempt carriers selected to        Kirby
  $%    furnish service under the Children's Health Insurance  
        Program.                                               
           03/29 (S) Died In Committee
SB2956  Income tax; authorize a deduction for certain             Hewes
  $%    self-employment taxes paid by self-employed            
        individuals.                                           
           03/29 (S) Died In Committee
SB2996  Settlement or compromise of tax liabilites; authorize     Ross
        State Tax Commission.                                  
           03/07 (S) Died In Committee
SC 509  Const. 70; require majority vote for passage of bill      Kirby
        reducing taxes.                                        
           03/07 (S) Died In Committee
SC 518  Taxation; joint committee to study state tax system.      Harden
           05/07 (S) Died In Committee



End Of Document

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