Bill Text | History of Actions | Amendments | Background | Title |
Description: Sales tax; clarify taxation of mobile telecommunications services.
Bill Text: [Introduced] [Committee Substitute] [Passed Senate] [Sent to Governor]
| 1 | 02/14 (S) Referred To Finance | |
| 2 | 02/19 (S) Title Suff Do Pass Comm Sub | |
| 3 | 02/26 (S) Committee Substitute Adopted | |
| 4 | 02/26 (S) Amended | |
| 5 | 02/26 (S) Passed As Amended | |
| 6 | 02/27 (S) Transmitted To House | |
| 7 | 02/28 (H) Referred To Ways and Means | |
| 8 | 03/13 (H) Title Suff Do Pass As Amended | |
| 9 | 03/14 (H) Amended | |
| 10 | 03/14 (H) Passed As Amended | |
| 11 | 03/15 (H) Returned For Concurrence | |
| 12 | 03/21 (S) Concurred in Amend From House | |
| 13 | 03/25 (S) Enrolled Bill Signed | |
| 14 | 03/26 (H) Enrolled Bill Signed | |
| 15 | 04/01 Approved by Governor |
| Adopted | [S] | Amendment No 1 |
| Adopted | [H] | Amendment No 1 |
| Effective date | ** See Text | |
| Disposition | Law | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths | |
| Chapter number | 520 |
Senate Committee:
House Committee:
Principal Author: Minor
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 INCREASE TO 7% THE SALES TAX ON PERSONS OPERATING A TELEGRAPH OR TELECOMMUNICATIONS BUSINESS TRANSMITTING CERTAIN MESSAGES OR CONVERSATIONS VIA INTERSTATE TELECOMMUNICATIONS; 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 7% OF THE GROSS PROCEEDS OF SALES OF SUCH PROVIDER IS LEVIED UPON ALL CHARGES FOR TRANSMISSION OF MESSAGES OR CONVERSATIONS; 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; TO PROVIDE THAT THE STATE SALES TAX COLLECTED ON SALES OF PARKING SERVICES AT AIRPORTS SHALL BE DEPOSITED, WITHOUT DIVERSION, INTO THE SPECIAL FUND IN THE STATE TREASURY FOR THE SUPPORT AND DEVELOPMENT OF AIR TRANSPORTATION, AIRPORTS AND OTHER AIR NAVIGATION FACILITIES; AND FOR RELATED PURPOSES.
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2002/html/History/SB/SB3120.htm