Bill Text | History of Actions | Background | Title |
Description: Sales tax and use tax; seller not liable for additional tax on certain sales of farm equipment if STC determines sale was not to farmer.
Bill Text: [Introduced]
| 1 | 01/15 (H) Referred To Ways and Means | |
| 2 | 01/30 (H) Died In Committee |
| Effective date | July 1, 2001 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
House Committee:
Principal Author: Rotenberry
Additional Authors: Eaton, Cameron, Davis, Eads, Eakes, Ellzey, Evans, Fillingane, Formby, Frierson, Holland, Holloway, Moore (100th), Moore (60th), Nettles, Robinson (84th), Rogers, Rushing, Ryals, Shows, Smith (59th), Straughter, Weathersby, Zuber
Code Sections: A 027-0065-0031, A 027-0067-0011
Title: AN ACT TO AMEND SECTIONS 27-65-31 AND 27-67-11, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A SELLER MAKES A RETAIL SALE OF A TRACTOR OR FARM IMPLEMENTS TO A PERSON AND COLLECTS SALES OR USE TAX AT A CERTAIN RATE BASED UPON WRITTEN DOCUMENTATION FROM THE PURCHASER INDICATING THAT THE PURCHASER IS A FARMER AND WILL USE THE ITEMS PURCHASED FOR AGRICULTURAL PURPOSES, THE SELLER WILL NOT BE LIABLE FOR ANY ADDITIONAL TAX DUE IF THE STATE TAX COMMISSION DETERMINES THAT THE SALE WAS NOT MADE TO A FARMER FOR AGRICULTURAL PURPOSES; AND FOR RELATED PURPOSES.
End Of Document
2001/html/History/HB/HB1373.htm