Bill Text | History of Actions | Background | Title |
Description: Sales tax; "wholesale sales" apply to shipping containers when ownership passes to the customer at time of sale.
Bill Text: [Introduced]
| 1 | 02/06 (H) Referred To Ways and Means | |
| 2 | 02/22 (H) Died In Committee |
| Effective date | July 1, 2006 | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
House Committee:
Principal Author: Watson
Code Section: A 027-0065-0005
Title: AN ACT TO AMEND SECTION 27-65-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT "WHOLESALE SALES" UNDER THE SALES TAX LAW APPLY TO SALES OF BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS TO A RETAILER OR RETAIL CUSTOM PROCESSOR FOR USE AS A CONTAINER TO ACCOMPANY GOODS SOLD BY THE RETAILER OR CUSTOM PROCESSOR, WHERE OWNERSHIP, RATHER THAN POSSESSION, OF THE BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS PASSES TO THE CUSTOMER AT THE TIME OF SALE; AND FOR RELATED PURPOSES.
End Of Document
2006/html/History/HB/HB1499.htm