Bill Text | History of Actions | Background | Title |
Description: Sales tax, contracting; revise rate of tax on certain work performed for farmers.
Bill Text: [Introduced]
| 1 | 01/21 (H) Referred To Ways and Means | |
| 2 | 02/27 (H) Died In Committee |
| Effective date | July 1, 2002 | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
House Committee:
Principal Author: Ellzey
Code Section: A 027-0065-0021
Title: AN ACT TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE RATE OF THE CONTRACTORS TAX SHALL BE 3-1/2% ON CONTRACTS FOR GRADING, EXCAVATING, DITCHING, DREDGING OR LANDSCAPING IF SUCH A CONTRACT IS PERFORMED FOR A FARMER ON LAND OWNED BY THE FARMER AND INVOLVES ONLY PERFORMING WORK RELATED TO SOIL, TIMBER OR CROPS THAT ARE PART OF THE LAND AND NOT PURCHASED OR BROUGHT ONTO THE LAND FOR THE PERFORMANCE OF THE CONTRACT, AND IF THE PERFORMANCE OF SUCH ACTIVITIES IS NOT EXEMPT UNDER THE STATE SALES TAX LAW AND THE TOTAL CONTRACT PRICE OR COMPENSATION RECEIVED EXCEEDS $5,000.OO; AND FOR RELATED PURPOSES.
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2002/html/History/HB/HB1431.htm