Bill Text | History of Actions | Background | Title |
Description: Sales tax; dealer not liable for additional tax on farm tractors or farm implements under certain circumstances.
Bill Text: [Introduced]
| 1 | 01/05 (H) Referred To Ways and Means | |
| 2 | 02/01 (H) Died In Committee |
| Effective date | July 1, 2005 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
House Committee:
Principal Author: Robinson (84th)
Additional Author: Horne
Code Section: A 027-0065-0031
Title: AN ACT TO AMEND SECTION 27-65-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A DEALER IN FARM TRACTORS OR FARM IMPLEMENTS REQUIRES A PERSON WHO STATES HE IS ELIGIBLE FOR THE REDUCED SALES TAX RATE AUTHORIZED FOR SALES OF SUCH EQUIPMENT TO FARMERS TO SIGN AN AFFIDAVIT STATING THAT THE PERSON IS ELIGIBLE FOR SUCH REDUCED RATE, THE DEALER SHALL NOT BE LIABLE FOR ADDITIONAL SALES TAXES DUE IF THE PERSON WHO SIGNED THE AFFIDAVIT IS LATER DETERMINED NOT TO BE ELIGIBLE FOR THE REDUCED RATE; TO PROVIDE THAT THE PERSON WHO SIGNED THE AFFIDAVIT SHALL BE LIABLE FOR ANY ADDITIONAL SALES TAX DUE ON THE PURCHASE; AND FOR RELATED PURPOSES.
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2005/html/History/HB/HB0374.htm