Bill Text | History of Actions | Amendments | Background | Title |
Description: Sales tax; clarify taxation of mobile telecommunications services (STC).
Bill Text: [Introduced] [Passed House]
| 1 | 02/21 (H) Referred To Ways and Means | |
| 2 | 02/21 (H) Title Suff Do Pass As Amended | |
| 3 | 02/25 (H) Amended | |
| 4 | 02/25 (H) Passed As Amended | |
| 5 | 02/27 (H) Transmitted To Senate | |
| 6 | 02/28 (S) Referred To Finance | |
| 7 | 03/19 (S) Died In Committee |
| Adopted | [H] | Amendment No 1 |
| Effective date | ** See Text | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
House Committee:
Senate Committee:
Principal Author: McCoy
Code Sections: A 027-0065-0019, A 027-0065-0005, A 027-0065-0027, A 027-0065-0075
Title: AN ACT TO AMEND SECTION 27-65-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF THE PRIMARY PLACE OF USE OF THE CUSTOMER OF A MOBILE TELECOMMUNICATIONS PROVIDER IS IN THIS STATE, A SALES TAX EQUAL TO SEVEN PERCENT OF THE GROSS PROCEEDS OF SALES OF SUCH PROVIDER IS LEVIED UPON ALL CHARGES FOR TRANSMISSION OF MESSAGES OR CONVERSATIONS BETWEEN POINTS WITHIN THIS STATE, AND A SALES TAX EQUAL TO FIVE AND ONE-HALF PERCENT OF THE GROSS PROCEEDS OF SALES OF SUCH PROVIDER IS LEVIED UPON ALL CHARGES TO SUCH CUSTOMER FOR SERVICES THAT ORIGINATE IN ONE STATE AND TERMINATE IN ANY OTHER STATE; TO AMEND SECTION 27-65-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE TERM "WHOLESALE SALES" APPLIES TO A SALE OF TELECOMMUNICATIONS SERVICES TAXABLE UNDER SECTION 27-65-19 FOR RESALE IN THE REGULAR COURSE OF BUSINESS WHEN MADE TO A REGULAR TELECOMMUNICATIONS PROVIDER OF SUCH SERVICE WHO IS THE HOLDER OF A PERMIT TO ENGAGE IN BUSINESS, IS LOCATED IN THIS STATE OR IS PROVIDING TELECOMMUNICATIONS SERVICES IN THIS STATE; TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT BY MAKING APPLICATION FOR A PERMIT TO ENGAGE IN BUSINESS, A PERSON AGREES, REGARDLESS OF HIS PRESENCE IN THIS STATE, TO BE SUBJECT TO THE JURISDICTION OF THIS STATE FOR PURPOSES OF TAXATION, TO COLLECT AND REMIT ALL TAXES LEVIED IN THE MISSISSIPPI SALES TAX LAW AND TO BE SUBJECT TO THE PROVISIONS OF THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO REQUIRE THE SALES TAX COLLECTED ON INTERSTATE MOBILE TELECOMMUNICATIONS SHALL BE DEPOSITED INTO THE TELECOMMUNICATIONS AD VALOREM TAX REDUCTION FUND; AND FOR RELATED PURPOSES.
End Of Document
2002/html/History/HB/HB1833.htm