Mississippi Legislature
2003 Regular Session

Subject: TAXATION

As of 04/24/03 at 17:02

Main Menu


HB  12  Ad valorem taxes; revise rate of interest on land         Moak
   %    redeemed from tax sales.                               
           02/04 (H) Died In Committee
HB  23  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/26 (H) Died In Committee
HB  25  Income tax; exclude active duty military compensation     Robinson (84th)
  $%    from gross income.                                     
           02/26 (H) Died In Committee
HB  35  Purple Heart distinctive license tag; surviving spouse    Davis
  $%    entitled to one tax exempt tag.                        
           02/26 (H) Died In Committee
HB  65  Municipal annexation; existing buildings and              Hamilton
  $%    improvements; exempt from municipal ad valorem tax.    
           02/26 (H) Died In Committee
HB  66  Municipal annexation; property of newly annexed           Ellington
  $%    territory is exempt from municipal ad valorem taxes    
        until services are provided.                           
           02/26 (H) Died In Committee
HB  72  Adverse possession; payment of ad valorem taxes by        Taylor
        owner constitutes occupancy.                           
           02/04 (H) Died In Committee
HB  74  Adverse possession; prohibit if owner pays taxes.         Taylor
           02/04 (H) Died In Committee
HB  83  Ad valorem taxes, exempt property; reimburse City of      Fleming
        Jackson for loss resulting from state ownership of     
        property.                                              
           02/04 (H) Died In Committee
HB  85  Ad valorem taxes; refund portion of school taxes to       Fleming
        employers that allow employees to take leave for       
        volunteer service in public schools.                   
           02/04 (H) Died In Committee
HB  87  Ad valorem tax; reimburse municipalities for tax loss     Fleming
        resulting from state ownership of property.            
           02/04 (H) Died In Committee
HB 112  Motor vehicle ad valorem tax; exempt portion for          Zuber
  $%    military personnel stationed out of state.             
           02/26 (H) Died In Committee
HB 113  Sales tax; decrease on sales of all-terrain vehicles      Montgomery (15th)
  $%    used for agricultural purposes.                        
           02/26 (H) Died In Committee
HB 164  Income tax; provide a credit for taxpayers incurring      Fleming
  $%    expenses for tutorial services for dependents enrolled 
        in public schools.                                     
           02/26 (H) Died In Committee
HB 173  Sales tax; reduce rate on sales of certain food and       Fleming
  $%    revise certain diversions.                             
           02/26 (H) Died In Committee
HB 175  Income tax; authorize State Tax Commission to allow       Fleming
   %    taxpayers owing additional tax to pay through          
        installment agreement.                                 
           02/04 (H) Died In Committee
HB 176  Gasoline excise tax; increase and deposit portion of      Fleming
  $%    proceeds into Mississippi Highway-Railroad Grade       
        Crossing Safety Account.                               
           02/26 (H) Died In Committee
HB 177  Sales tax; exempt clothing and school supplies one week   Fleming
  $%    a year.                                                
           02/26 (H) Died In Committee
HB 181  Ad valorem tax; revise manner of payment on motor         Fleming
   %    vehicles.                                              
           02/04 (H) Died In Committee
HB 183  Income Tax; exclude overtime compensation from gross      Fleming
  $%    income.                                                
           02/26 (H) Died In Committee
HB 184  Income Tax; authorize deduction for medical expenses      Fleming
  $%    regardless of amount.                                  
           02/26 (H) Died In Committee
HB 228  Mineral interests; revise procedure for payment of        Ellzey
   %    taxes.                                                 
           02/04 (H) Died In Committee
HB 247  Sales tax, contracting; revise rate of tax on certain     Ellzey
  $%    work performed for farmers.                            
           02/26 (H) Died In Committee
HB 248  Income tax; provide a credit for ad valorem taxes paid    Ellzey
  $%    on poultry houses.                                     
           02/26 (H) Died In Committee
HB 258  Sales tax; exempt sales of tangible personal property     Whittington
  $%    and services to Mississippi affiliates of Habitat for  
        Humanity International, Inc.                           
           02/26 (H) Died In Committee
HB 272  Income tax; provide a credit for taxpayers having a       Moore (60th)
  $%    dependent with a disability.                           
           02/26 (H) Died In Committee
HB 283  Tax evasion; use as a method for prosecuting drug         Brown
        dealers.                                               
           03/04 (S) Died In Committee
HB 313  Sales tax; provide for reduced tax on admissions to all   Snowden
  $%    publicly owned facilities.                             
           02/26 (H) Died In Committee
HB 314  Tax sales; require actual notice to owner and mortgagee   Snowden
   %    of land before pending tax sale.                       
           02/04 (H) Died In Committee
HB 325  Tax exemptions; provide that certain additional           Cameron
  $%    businesses may request tax exemptions provided under   
        Growth and Prosperity Act.                             
           02/26 (H) Died In Committee
HB 331  Sales tax; exempt sales of tangible personal property     Snowden
  $%    and services to East Mississippi State Hospital        
        Friends.                                               
           02/26 (H) Died In Committee
HB 333  Income tax; revise method of determining net business     Cameron
  $%    income of certain manufacturers.                       
           02/26 (H) Died In Committee
HB 334  Income tax; revise circumstances under which State Tax    Cameron
        Commission may go beyond three-year examination period 
        on tax return.                                         
           02/04 (H) Died In Committee
HB 336  Ad valorem taxation; exempt business inventories from.    Markham
  $%       02/26 (H) Died In Committee
HB 338  Income tax; authorize deductions for completing certain   Moak
  $%    education levels.                                      
           02/26 (H) Died In Committee
HB 343  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           02/26 (H) Died In Committee
HB 344  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/26 (H) Died In Committee
HB 345  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/26 (H) Died In Committee
HB 346  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/26 (H) Died In Committee
HB 352  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/26 (H) Died In Committee
HB 353  Sales tax; authorize exemption for retail sales of        Snowden
  $%    certain articles of clothing during the first weekend  
        in August.                                             
           02/26 (H) Died In Committee
HB 354  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/26 (H) Died In Committee
HB 367  Sales tax; provide that electricity used for certain      Chism
  $%    purposes is a raw material for purposes of industrial  
        exemption.                                             
           02/26 (H) Died In Committee
HB 370  Sales tax and use tax; exempt delivery charges and        Davis
  $%    freight charges from.                                  
           02/26 (H) Died In Committee
HB 394  Sales tax; provide for reduced tax on admissions to all   McBride
  $%    publicly owned facilities.                             
           02/26 (H) Died In Committee
HB 395  Ad valorem tax; agricultural land will retain             McBride
  $%    agricultural use value after development until         
        transferred and used for developed purpose.            
           02/26 (H) Died In Committee
HB 396  Sales tax; authorize special municipal sales tax to       Ishee
  $%    fund certain capital projects.                         
           02/26 (H) Died In Committee
HB 409  Income tax; authorize adjustment to gross income for      Moore (60th)
  $%    disability insurance premiums paid by individuals.     
           02/26 (H) Died In Committee
HB 415  Sales tax; exempt sale or transfer of motor vehicle       Moak
  $%    between siblings.                                      
           02/26 (H) Died In Committee
HB 417  Income tax; phase out for corporations.                   Moore (60th)
  $%       02/26 (H) Died In Committee
HB 422  Income tax; provide a credit for taxpayers who purchase   Cameron
  $%    a gun safe or similar device.                          
           02/26 (H) Died In Committee
HB 439  Sales tax; exempt all sales of tractors or farm           Stringer
  $%    implements when sold by farmers.                       
           02/26 (H) Died In Committee
HB 440  Income tax; reduce rate of tax on income derived from     Stringer
  $%    gain on certain sales or other disposition of real     
        property or timber.                                    
           02/26 (H) Died In Committee
HB 447  Sales tax; exempt certain sales of farm equipment and     Nettles
  $%    farm implements.                                       
           02/26 (H) Died In Committee
HB 456  Motor fuel excise taxes; provide partial exemption on     Formby
  $%    sales of fuel to volunteer fire departments for use in 
        department vehicles.                                   
           02/26 (H) Died In Committee
HB 458  Income tax; authorize an adjustment to gross income for   Formby
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/26 (H) Died In Committee
HB 472  Sales tax; reduce rate on sales of certain food.          Formby
  $%       02/26 (H) Died In Committee
HB 484  Sales Tax Incentive Fund; revise projects eligible for    Eads
        incentive payments.                                    
           02/04 (H) Died In Committee
HB 495  Income tax; revise method of determining net business     Eads
  $%    income of certain manufacturers.                       
           02/26 (H) Died In Committee
HB 496  Income tax; revise method of determining net business     Eads
  $%    income of certain manufacturers.                       
           02/26 (H) Died In Committee
HB 499  Sales tax; pay counties percentage of sales tax           Nettles
        generated from business activities in counties but     
        outside municipalities.                                
           02/04 (H) Died In Committee
HB 582  Income tax; exclude certain amounts received by a         Rotenberry
  $%    missionary living abroad from gross income.            
           02/26 (H) Died In Committee
HB 587  Income tax; revise type and amount of certain military    Rotenberry
  $%    compensation excluded from gross income.               
           02/26 (H) Died In Committee
HB 588  Sales tax; exempt retail sales of certain articles of     Rotenberry
  $%    clothing during the first weekend in August.           
           02/26 (H) Died In Committee
HB 589  Sales tax; exempt all sales of tractors and farm          Rotenberry
  $%    implements when sold by farmers.                       
           02/26 (H) Died In Committee
HB 607  Tobacco products; increase excise tax on and earmark      Eads
  $%    revenues from increase for certain purposes.           
           02/26 (H) Died In Committee
HB 608  Sales tax; revise minimum average monthly liability       Eads
        required before a taxpayer must prepay June estimate of
        sales tax payment.                                     
           02/04 (H) Died In Committee
HB 612  Sales tax; pay counties percentage of sales tax           Stringer
        generated from business activities outside cities.     
           02/04 (H) Died In Committee
HB 614  Taxation; create task force to study to find additional   Denny
        revenue for local government.                          
           02/04 (H) Died In Committee
HB 627  Income tax; provide a credit for employers that incur     Whittington
  $%    costs to promote employee physical fitness.            
           02/26 (H) Died In Committee
HB 628  Income tax; provide tax credit for contributions to       Whittington
  $%    schools for use in providing physical fitness or other 
        health programs.                                       
           02/26 (H) Died In Committee
HB 633  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/26 (H) Died In Committee
HB 635  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/26 (H) Died In Committee
HB 638  Motor vehicle privilege tax levied on certain trucks;     Denny
   %    clarify the distribution of.                           
           02/04 (H) Died In Committee
HB 654  Income tax; revise when interest begins to run, rate of   Cameron
   %    interest on payment of additional tax where taxpayer   
        has made underpayment.                                 
           02/04 (H) Died In Committee
HB 658  Ad valorem taxes; delete school boards' authority to      Denny
   %    increase without referendum approval.                  
           02/04 (H) Died In Committee
HB 680  Sales tax; exempt sales of tangible personal property     Holland
  $%    and services to Mississippi affiliates of Habitat for  
        Humanity.                                              
           02/26 (H) Died In Committee
HB 681  Sales tax exemption; provide on parking fees/admission    Holland
  $%    to activities conducted on property belonging to the   
        State Fair Commission.                                 
           02/26 (H) Died In Committee
HB 701  Income tax; provide a credit for taxpayers who convey     McBride
 *$%    land or interests in land for certain conservation     
        purposes.                                              
           03/23 Approved by Governor
HB 717  Ad valorem taxes; require tax assessor to notify          Howell
        taxpayer of increased assessed value of taxpayer's     
        property.                                              
           02/04 (H) Died In Committee
HB 737  Cities of Louisville and Noxapater; authorize to levy     Moody
   %    hotel and motel tax for tourism.                       
           04/06 (H) Died In Committee
HB 771  Oil and gas; extend repealer on exemptions to levy of     Ford
 * %    privilege tax on certain production.                   
           02/13 (H) Died On Calendar
HB 779  Forests; extend repealer on provisions of Forestry        Ford
 * %    Commission and forest acreage tax.                     
           04/20 Approved by Governor
HB 815  Income tax; exclude active duty military compensation     Zuber
  $%    received by a resident while stationed out of state.   
           02/26 (H) Died In Committee
HB 899  Ad valorem taxes, exempt property; reimburse City of      Wallace
        Jackson for tax loss resulting from state ownership of 
        property.                                              
           02/04 (H) Died In Committee
HB 909  Tax forfeited lands; revise certain provisions            Simpson
   %    regarding purchase and filing of patents.              
           02/04 (H) Died In Committee
HB 923  Mobile and manufactured homes; revise collection of ad    Eaton
        valorem taxes.                                         
           02/04 (H) Died In Committee
HB 941  Liens; repeal law authorizing assignment of ad valorem    Moak
        tax liens.                                             
           03/13 Approved by Governor
HB 976  Ad valorem taxation; provide that embedded computer       McCoy
  $%    software is not exempt from (STC).                     
           02/26 (H) Died In Committee
HB1014  Income tax; authorize an adjustment to gross income for   Holloway
  $%    child support payments made pursuant to court order.   
           02/26 (H) Died In Committee
HB1038  Sales tax; divert portion of revenue to Special Funds     McCoy
 *      Transfer Fund.                                         
           04/21 Approved by Governor
HB1068  Deeds; require all city and county taxes to be paid       Hudson
        before recording.                                      
           02/04 (H) Died In Committee
HB1122  Statewide privilege tax; revise definition of "place of   Eaton
  $%    business."                                             
           02/26 (H) Died In Committee
HB1143  Homestead exemption; allow tax assessor to amend          Green
   %    application to correct certain errors.                 
           03/04 (S) Died In Committee
HB1170  Motor vehicle privilege tax; clarify distribution of      Denny
   %    tax levied on certain trucks.                          
           02/04 (H) Died In Committee
HB1289  Income taxation; remove reverter on method of             McCoy
  $%    determining "arms length" transactions (STC).          
           02/26 (H) Died In Committee
HB1301  Physicians, nurse practitioners, physician assistants,    Scott (80th)
 * %    pharmacists; give income tax credit if move to and     
        practice in critical needs area.                       
           03/12 (S) Died On Calendar
HB1324  Sales tax, prepayment; credit sales not included in       Formby
        estimated June liability if payment not received before
        June 20.                                               
           02/04 (H) Died In Committee
HB1327  Homestead exemption; increase for persons 65 years of     Weathersby
  $%    age or older or totally disabled.                      
           02/26 (H) Died In Committee
HB1329  Ad valorem taxation; limit increase in true value of      Compretta
        homestead property.                                    
           02/04 (H) Died In Committee
HB1331  Sales tax; reduce rate on retail sales of tractors used   Robertson
  $%    for certain business purposes.                         
           02/26 (H) Died In Committee
HB1346  Real property; clarify ad valorem tax exemption           Compretta
   %    whenever acquired by governmental entity (MDOT).       
           02/04 (H) Died In Committee
HB1350  Ad valorem tax; agricultural land will retain             Young
  $%    agricultural use value after development until         
        transferred and used for developed purpose.            
           02/26 (H) Died In Committee
HB1360  Sales tax; require that tax on sale of equipment and      Grist
        utility trailers be paid when ad valorem taxes are paid
        rather than at sale.                                   
           02/04 (H) Died In Committee
HB1367  Sales tax; require State Tax Commission to establish      Grist
        uniform procedure for allowing taxpayers to pay        
        delinquent taxes.                                      
           02/04 (H) Died In Committee
HB1371  Sales tax; exempt sales of tangible personal property     Davis
  $%    or services to the Military Order of the Purple Heart. 
           02/26 (H) Died In Committee
HB1393  Sales tax and use tax; exempt finance charges from.       Formby
  $%       02/26 (H) Died In Committee
HB1401  Sales tax; exempt retail sales of certain clothing and    Robertson
  $%    school supplies during the first weekend in August.    
           02/26 (H) Died In Committee
HB1465  Motor vehicle ad valorem tax; exempt portion for          Zuber
  $%    military personnel stationed out of state.             
           02/26 (H) Died In Committee
HB1466  Sales tax; exempt sales of food to persons age 65 or      Wallace
  $%    older or totally disabled.                             
           02/26 (H) Died In Committee
HB1467  Local income tax; authorize certain cities to levy.       Wallace
  $%       02/26 (H) Died In Committee
HB1470  Sales tax; authorize counties to levy.                    West
  $%       02/26 (H) Died In Committee
HB1471  Income tax; partially exclude active duty military        Zuber
  $%    compensation received by a nonresident while stationed 
        in this state.                                         
           02/26 (H) Died In Committee
HB1473  Hazlehurst; authorize to levy hotel and restaurant tax.   Holloway
   %       04/06 (H) Died In Committee
HB1475  Income tax; exclude premiums paid for health insurance    Howell
  $%    from gross income.                                     
           02/26 (H) Died In Committee
HB1476  Motor vehicle ad valorem tax; authorize credit for        Ishee
  $%    national guardsmen.                                    
           02/26 (H) Died In Committee
HB1479  City of Horn Lake; authorize to levy hotel and motel      Mayo
   %    tax for tourism.                                       
           04/06 (H) Died In Committee
HB1483  Ad valorem taxes; authorize counties to grant partial     Eaton
 *$%    exemptions for commercial poultry houses.              
           03/18 (S) Died In Committee
HB1487  Alcoholic beverages; revise privilege tax for             Holland
  $%    manufacturer/distiller producing a product obtained    
        primarily from Mississippi ingredients.                
           02/26 (H) Died In Committee
HB1492  Tobacco products; increase excise tax on and earmark      Eads
  $%    revenues from increase for certain purposes.           
           02/26 (H) Died In Committee
HB1494  Homestead exemption; increase.                            Zuber
  $%       02/26 (H) Died In Committee
HB1495  Ad valorem tax, homestead property; exempt portion of     Zuber
  $%    increase in assessed value above assessed value for    
        preceding year.                                        
           02/26 (H) Died In Committee
HB1499  Cigarettes; increase excise tax on.                       Barnett (92nd)
  $%       02/26 (H) Died In Committee
HB1500  Ad valorem taxation; exempt property of certain           Reynolds
  $%    not-for-profit foundations.                            
           02/26 (H) Died In Committee
HB1561  Homestead exemption; increase for persons 65 years of     Rotenberry
  $%    age or older or totally disabled.                      
           02/26 (H) Died In Committee
HB1562  Insurance premium tax; provide a credit for certain       Guice
 *$%    investments of certified capital.                      
           03/29 (H) Died In Conference
HB1585  Sales tax; exempt sales made under court order or         Rotenberry
  $%    supervision.                                           
           02/26 (H) Died In Committee
HB1590  Sales tax; exempt certain sales to certain 501(c)(3)      Reynolds
  $%    organizations for conservation projects.               
           02/26 (H) Died In Committee
HB1593  Sales tax; authorize special municipal/county sales tax   Blackmon
  $%    to fund certain capital projects.                      
           02/26 (H) Died In Committee
HB1607  Sales tax; revise rate of tax on certain sales to         Chism *
  $%    manufacturers.                                         
           02/26 (H) Died In Committee
HB1610  Appropriation; Tax Commission; homestead exemption;       Green
        additional FY2002 and FY2003.                          
           02/26 (H) Died In Committee
HB1623  City of Houston; may levy sales tax on hotels, motels     Bowles *
   %    and restaurants for tourism.                           
           04/06 (H) Died In Committee
HB1630  Ad valorem taxation; provide partial exemption for        Compretta
  $%    persons owning historical property.                    
           03/06 (H) Died In Committee
HC  34  Amend Constitution; require majority vote only for bill   Formby
        reducing taxes.                                        
           02/04 (H) Died In Committee
HC  39  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           02/04 (H) Died In Committee
HC 102  Suspend deadlines for introduction; create the Armed      Scott (80th)
        Forces Tax Fairness and Relief Act of 2003.            
           04/06 (H) Died In Committee
SB2012  Income taxation; grant a tax credit for contributions     Jackson
  $%    to certain student aid programs.                       
           02/26 (S) Died In Committee
SB2018  Sales tax; exempt certain amount of retail sales to       Jackson
  $%    churches.                                              
           02/26 (S) Died In Committee
SB2036  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       02/26 (S) Died In Committee
SB2039  Sales tax; exempt sales to the American Family            Nunnelee
  $%    Association.                                           
           02/26 (S) Died In Committee
SB2042  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/26 (S) Died In Committee
SB2043  Income tax; provide credit for contributions to school    Nunnelee
   %    tuition organizations or public schools.               
           02/04 (S) Died In Committee
SB2044  Income tax; revise certain provisions regarding gains     Nunnelee
  $%    and losses and business deductions.                    
           02/26 (S) Died In Committee
SB2048  Income tax; increase exemption for National Guard and     Ross
  $%    Reserve pay.                                           
           02/26 (S) Died In Committee
SB2068  State income tax child care credit based on percentage    Farris
  $%    of federal credit; provide for.                        
           02/26 (S) Died In Committee
SB2076  Ad valorem taxation; exempt property of certain           Minor
  $%    not-for-profit legal foundations.                      
           03/07 Approved by Governor
SB2089  State Tax Commission; authorize the commission to enter   Smith
 *      into the Streamlined Sales and Use Tax Agreement.      
           03/07 Approved by Governor
SB2091  Tax assessors; notify qualified homeowners who reach      Johnson (19th)
        the age of 65 of their eligibility for special         
        homestead exemption.                                   
           02/04 (S) Died In Committee
SB2094  Income tax; increase exemption for National Guard and     Burton
  $%    Reserve pay.                                           
           02/26 (S) Died In Committee
SB2100  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/26 (S) Died In Committee
SB2141  Income tax; increase exemption for National Guard and     Furniss
  $%    Reserve pay.                                           
           02/26 (S) Died In Committee
SB2169  Licenses tags; provide a partial ad valorem tax           Furniss
  $%    exemption for motor vehicles owned by active duty      
        members of the National Guard and Reserves.            
           02/26 (S) Died In Committee
SB2181  Sales tax; exempt retail sales of certain foods for       Harden
  $%    human consumption.                                     
           02/26 (S) Died In Committee
SB2195  State income tax credit for out-of-pocket classroom       Harden
  $%    supply expenditures made by public schoolteachers;     
        provide for.                                           
           02/26 (S) Died In Committee
SB2204  Taxation; income tax credit incentives for certain        Nunnelee
  $%    activities at brownfield sites.                        
           02/26 (S) Died In Committee
SB2206  Free port warehouse; authorize partial exemptions for     Nunnelee
 *$%    property in.                                           
           04/19 Approved by Governor
SB2216  Sales tax; reduce the tax on admissions to all            Carmichael
  $%    publicly-owned facilities.                             
           02/26 (S) Died In Committee
SB2280  Real property; clarify ad valorem tax exemption           Dearing *
   %    whenever acquired by governmental entity (MDOT).       
           02/04 (S) Died In Committee
SB2287  Sales tax; provide that electricity used for certain      Canon
  $%    purposes is a raw material for purposes of industrial  
        exemption.                                             
           03/23 Approved by Governor
SB2320  Income tax; exempt certain income received by foreign     Minor
  $%    lenders from a trust operating certain projects.       
           02/26 (S) Died In Committee
SB2353  Ad valorem taxation; embedded software is not exempt      Minor
  $%    from (STC).                                            
           02/26 (S) Died In Committee
SB2354  Income taxation; remove reverter on method of             Minor
  $%    determining "arms length" transactions (STC).          
           03/07 Approved by Governor
SB2358  Sales taxation; exempt retail sales of certain articles   Michel
  $%    of clothing during the first weekend in August.        
           02/26 (S) Died In Committee
SB2473  School tax collection charges; any charges by local       Harden
   %    taxing authority shall be separate levy excluded from  
        55-mill cap.                                           
           02/04 (S) Died In Committee
SB2518  Ad valorem taxes; authorize counties to grant partial     Stogner
  $%    tax exemptions for commercial poultry houses.          
           02/26 (S) Died In Committee
SB2544  Local System Road Program; increase fuel tax division     Williamson
        to fund (MAS).                                         
           02/04 (S) Died In Committee
SB2564  Tax sale of land; prorate portion of excess to            Jordan
        municipalities in certain situations.                  
           02/04 (S) Died In Committee
SB2581  State Tax Commission; authorize the commission to enter   Minor
        into the Streamlined Sales and Use Tax Agreement.      
           02/04 (S) Died In Committee
SB2594  Sales tax; increase diversion to municipalities from      Johnson (19th)
        18.5% to 20.5%.                                        
           02/04 (S) Died In Committee
SB2619  Assignment of ad valorem taxes by taxpayers; repeal.      Carlton
   %       03/04 (H) Died In Committee
SB2645  Income tax; authorize an adjustment to gross income for   Michel
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/26 (S) Died In Committee
SB2646  Income tax; all payments by self-employed persons for     King
  $%    health insurance are deductible as gross income.       
           02/26 (S) Died In Committee
SB2649  Additional privilege tax on heavy vehicles; clarify       Jordan
        distribution of by counties.                           
           02/04 (S) Died In Committee
SB2654  Tax amnesty; required Tax Commission to implement         Dawkins
        program for taxes payable in any year prior to 2003.   
           02/04 (S) Died In Committee
SB2695  County tax assessor; may amend homestead exemption        Dickerson
        applications under certain circumstances.              
           03/07 Approved by Governor
SB2697  Ad valorem school tax collections; clarify additional     Harden
   %    levy for collection costs and revise deadline for      
        transmitting tax collections.                          
           02/04 (S) Died In Committee
SB2819  State forfeited tax land; application for purchase need   Nunnelee
 * %    not be sworn and applications from gov't entities may  
        be acted upon when filed.                              
           03/07 Approved by Governor
SB2847  Contractors tax; tax levied on four-lane highway          Minor
   %    program contracts shall be collected by Transportation 
        Commission.                                            
           02/04 (S) Died In Committee
SB2872  License tags; provide a partial ad valorem tax            Gollott
  $%    exemption for motor vehicles owned by active duty      
        members of the National Guard and Reserves.            
           02/26 (S) Died In Committee
SB2873  Sales tax exemption; provide on parking fees/admission    Stogner
  $%    to activities conducted on property belonging to the   
        State Fair Commission.                                 
           02/26 (S) Died In Committee
SB2874  Sales tax exemption; exempt sales to Ducks Unlimited.     Dearing
  $%       02/26 (S) Died In Committee
SB2875  Sales taxation; exempt the sale of property and           King
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           02/26 (S) Died In Committee
SB2877  Sales taxation; exempt sales to the Mississippi           Hewes
  $%    Troopers Association, Inc.                             
           02/26 (S) Died In Committee
SB2878  Income tax credit; allow for certain charges paid by      Hewes
  $%    taxpayers importing and exporting products at ports and
        airports.                                              
           02/26 (S) Died In Committee
SB2879  Ad valorem taxation; exempt business inventories from     Cuevas
  $%    ad valorem taxation.                                   
           02/26 (S) Died In Committee
SB2880  Tobacco tax; increase on tobacco product other than       Dawkins
  $%    cigarettes and earmark revenues from increase for      
        certain purposes.                                      
           02/26 (S) Died In Committee
SB2881  Tobacco tax; increase excise tax on cigarettes and        Dawkins
  $%    earmark revenues from increase for certain purposes.   
           02/26 (S) Died In Committee
SB2883  Ad valorem taxation; exempt a portion of the assessed     Williamson
  $%    valued of egg houses, pullet houses and broiler houses.
           02/26 (S) Died In Committee
SB2884  Income taxation; provide deduction in gross income for    White
  $%    volunteer fire fighters and volunteer law enforcement  
        officers.                                              
           02/26 (S) Died In Committee
SB2886  Bonds; issue general obligation bonds for improvement     Moffatt
 *$%    at the state shipyard in Jackson County.               
           04/10 Approved by Governor
SB2888  Forestry acreage tax; eliminate repealer on section       Harvey
  $%    authorizing the tax.                                   
           03/18 (H) Died In Committee
SB2901  Alcoholic beverages; revise privilege tax for             Huggins
  $%    manufacturer/distiller producing a product obtained    
        primarily from MS ingredients.                         
           02/26 (S) Died In Committee
SB2921  Estate tax; provide that tax schedule and deductions      Dawkins
  $%    shall not be coupled to federal law and provide for in 
        state law.                                             
           02/26 (S) Died In Committee
SB2922  Ad valorem tax exemption; grant for leasehold interests   Jackson
  $%    in certain property owned and leased by the United     
        States.                                                
           03/25 Approved by Governor
SB2923  Income tax; create the Beginning Farmer Tax Credit Act.   Williamson
  $%       02/26 (S) Died In Committee
SB2925  Scott County; authorize the levy of a tourist tax on      Burton
 * %    hotel and motel rooms.                                 
           04/06 (H) Died In Committee
SB2975  Sales taxation; exempt certain sales to 501(c)(3)         Dearing
  $%    organizations for conservation projects.               
           02/26 (S) Died In Committee
SB2976  Taxation; impose a 2¢ per liter tax on retail sales of    Dawkins
  $%    bottled water.                                         
           02/26 (S) Died In Committee
SB2979  Taxation; provide various tax credits and exemptions      Minor
 *$%    for companies that provide broadband technologies.     
           04/19 Approved by Governor
SB2981  Insurance premium tax; provide a credit for certain       Chaney
  $%    investments of certified capital.                      
           02/26 (S) Died In Committee
SB3008  Gautier; authorize levy of a hotel, motel and bed and     Moffatt
   %    breakfast tax to fund tourism and economic development 
        activities.                                            
           04/06 (S) Died In Committee
SB3010  City of Pontotoc; authorize a tax on hotels, motels and   Browning
 * %    restaurants to provide funds to promote tourism.       
           04/06 (H) Died In Committee
SB3013  City of Vicksburg; authorize a tax on the retail sales    Chaney
   %    of certain tourism oriented enterprises.               
           04/06 (S) Died In Committee
SC 511  Taxation; joint committee to study state tax system.      Harden
           04/06 (S) Died In Committee
SC 537  Interim joint study committee; create to study            Horhn
        Mississippi's tax code.                                
           04/06 (S) Died In Committee
SC 589  Suspend rules for drafting, etc, a bill entitled the      Blackmon
        Mississippi Armed Forces Tax Fairness and Relief Act of
        2003.                                                  
           04/06 (H) Died In Committee

End Of Document
2003/html/subjects/T138-00.htm