Bill Text | History of Actions | Amendments | Background | Title |
Description: Tobacco and sales tax; increase excise tax on cigarettes, reduce sales tax on certain food and revise diversion to municipalities.
Bill Text: [Introduced] [Committee Substitute] [Passed House]
| 1 | 02/21 (H) Referred To Ways and Means | |
| 2 | 02/21 (H) Title Suff Do Pass Comm Sub | |
| 3 | 02/21 (H) Committee Substitute Adopted | |
| 4 | 02/21 (H) Amendment Failed | |
| 5 | 02/21 (H) Passed | |
| 6 | 02/21 (H) Immediate Release | |
| 7 | 02/21 (H) Transmitted To Senate | |
| 8 | 02/21 (S) Referred To Finance | |
| 9 | 03/14 (S) Died In Committee |
| Lost | [H] | Amendment No 1 (Cmte Sub) |
| Tabled | [H] | Amendment No 2 (Cmte Sub) |
| Withdraw | [H] | Amendment No 3 (Cmte Sub) |
| Effective date | July 1, 2006 | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
House Committee:
Senate Committee:
Principal Author: Brown
Additional Authors: Clarke, Whittington, Mayo
Code Sections: A 027-0069-0013, A 027-0069-0075, A 027-0069-0031, A 027-0065-0017, A 027-0065-0075
Title: AN ACT TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON CIGARETTES, TO PROVIDE THAT THERE SHALL BE A DISCOUNT OF 1% ON THE ADDITIONAL FACE VALUE OF STAMPS PURCHASED TO COMPLY WITH SUCH INCREASE AND TO REMOVE THE TAXATION OF SNUFF AND OTHER TOBACCO PRODUCTS FROM THE SECTION OF LAW THAT LEVIES THE EXCISE TAX ON DEALERS IN CIGARETTES; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO REQUIRE A PORTION OF THE MONTHLY TOBACCO TAX REVENUE TO BE DEPOSITED IN THE EDUCATION ENHANCEMENT FUND AND THE SCHOOL AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-69-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO CREATE A NEW SECTION 27-65-26, MISSISSIPPI CODE OF 1972, TO IMPOSE A SEPARATE SALES TAX LEVY ON RETAIL SALES OF FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS BUT WHICH WOULD BE EXEMPT FROM SALES TAX IF SUCH FOOD WERE PURCHASED WITH FOOD STAMPS AND TO REDUCE THE SALES TAX RATE ON SALES OF SUCH FOOD; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO INCREASE THE PERCENTAGE OF SALES TAX COLLECTED ON RETAIL SALES OF SUCH FOOD WITHIN MUNICIPALITIES THAT IS DISTRIBUTED TO MUNICIPALITIES; AND FOR RELATED PURPOSES.
End Of Document
2006/html/History/HB/HB1643.htm