Bill Text | History of Actions | Background | Title |
Description: Sales tax; increase tax on telecommunications services and place increases in the General Fund.
Bill Text: [Introduced]
| 1 | 02/14 (S) Referred To Finance | |
| 2 | 02/27 (S) Died In Committee |
| Effective date | ** See Text | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
Senate Committee:
Principal Author: Bryan
Code Sections: A 027-0065-0019, A 027-0065-0005, A 027-0065-0027, A 027-0065-0075
Title: AN ACT 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 27-65-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT AN ADDITIONAL TAX OF 1.5% SHALL BE IMPOSED UPON TELECOMMUNICATIONS PROVIDERS THAT ARE CURRENTLY TAXED AT 5.5%; 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 UNDER 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 THAT A PORTION OF THE SALES TAX COLLECTED ON INTERSTATE MOBILE TELECOMMUNICATIONS SHALL BE DEPOSITED INTO THE TELECOMMUNICATIONS AD VALOREM TAX REDUCTION FUND AND THAT A PORTION OF THE SALES TAX COLLECTED ON INTERSTATE MOBILE TELECOMMUNICATIONS AND OTHER INTERSTATE TELECOMMUNICATIONS SHALL BE DEPOSITED INTO THE GENERAL FUND; AND FOR RELATED PURPOSES.
End Of Document
2002/pdf/History/SB/SB3119.htm