Bill Text | History of Actions | Background | Title |
Description: Sales tax; "wholesale sales" apply to shipping containers when owner passes to the customer at time of sale (STC).
Bill Text: [Introduced]
| 1 | 02/08 (S) Referred To Finance | |
| 2 | 02/22 (S) Died In Committee |
| Effective date | July 1, 2006 | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
Senate Committee:
Principal Author: Robertson
Code Sections: A 027-0065-0005, A 027-0065-0101
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 OF THE GOODS OR SERVICES CONTAINED THEREIN; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT SALES OF BOXES, CRATES, CARTONS, CANS, BOTTLES AND OTHER PACKAGING MATERIALS TO A RETAILER OR RETAIL CUSTOM PROCESSOR FOR USE AS A CONTAINER OR SHIPPING MATERIAL TO ACCOMPANY GOODS SOLD BY THE MANUFACTURER OR WHOLESALER, 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 OF THE GOODS CONTAINED THEREIN, SHALL BE EXEMPT FROM SALES TAXATION; AND FOR RELATED PURPOSES.
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2006/html/History/SB/SB3002.htm