Mississippi Legislature
2004 Regular Session

House Bill 623

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Bill Text

History of Actions

Background

Title

Description: Sales tax; exempt all sales of tractors and farm implements when sold by farmers.

Bill Text: [Introduced]

History of Actions:

1 01/27 (H) Referred To Ways and Means
2 03/31 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2004
DispositionDead
DeadlineRevenue
RevenueYes
Vote type requiredThree/Fifths

House Committee:

Principal Author: Rotenberry

Code Section: A 027-0065-0103

Title: AN ACT TO AMEND SECTION 27-65-103, MISSISSIPPI CODE OF 1972, TO CREATE AN AGRICULTURAL SALES TAX EXEMPTION FOR SALES OF TRACTORS OR FARM IMPLEMENTS WHEN SOLD BY A FARMER WHO IS NOT A DEALER ENGAGED IN THE BUSINESS OF SELLING SUCH ITEMS; TO PROVIDE THAT THE SALES TAX EXEMPTION SHALL APPLY TO SUCH SALES REGARDLESS OF THE MANNER IN WHICH THE ITEMS ARE SOLD; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 03/31/04 at 16:06.

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