2016
Regular Session
Sales taxation; revise exemption for durable medical equipment and home medical supplies.
AN ACT TO AMEND SECTION 27-65-105, MISSISSIPPI CODE OF 1972, TO CLARIFY FROM WHOM PAYMENTS FOR HOME MEDICAL EQUIPMENT AND HOME MEDICAL SUPPLIES MAY BE MADE IN ORDER FOR THE SALE TO BE EXEMPT FROM SALES TAXATION; TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY, LABOR, SERVICES OR PRODUCTS TO SCHOOLS AND SCHOOL DISTRICTS UNDER A PROGRAM THAT IS ADMINISTERED BY OR COORDINATED WITH AN AGENCY, COMMISSION, DEPARTMENT OR OTHER INSTRUMENTALITY OF THE UNITED STATES GOVERNMENT WHEN PAYMENT FOR THE TANGIBLE PERSONAL PROPERTY, LABOR, SERVICES OR PRODUCTS IS MADE BY OR THROUGH A NONPROFIT ORGANIZATION OR OTHER ENTITY ESTABLISHED BY OR FOR THE BENEFIT OF THE AGENCY, COMMISSION, DEPARTMENT OR OTHER INSTRUMENTALITY OF THE UNITED STATES GOVERNMENT ADMINISTERING OR COORDINATING SUCH PROGRAM; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SALES TAX EXEMPTION FOR DURABLE MEDICAL EQUIPMENT AND HOME MEDICAL SUPPLIES SHALL INCLUDE THE SAME TYPE OF EQUIPMENT LISTED UNDER THE MEDICARE AND MEDICAID PROGRAMS AND CERTAIN OTHER EQUIPMENT AND TO CLARIFY FROM WHOM PAYMENTS FOR HOME MEDICAL EQUIPMENT AND HOME MEDICAL SUPPLIES MAY BE MADE IN ORDER FOR THE SALE TO BE EXEMPT FROM SALES TAXATION; TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO ANY SUBSIDIARY OR AFFILIATE OF THE MISSISSIPPI CHILDREN'S MUSEUM OPERATING A SATELLITE OR BRANCH MUSEUM IN THIS STATE; TO EXEMPT FROM SALES TAXATION SALES OF FEMININE HYGIENE PRODUCTS; AND FOR RELATED PURPOSES.
04/16/16 at 20:54
S
B
2053
Senate Bill 2053
SB 2053
S
Dead
Revenue
Yes
Three/Fifths
** See Text
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Fillingane
../../Senate_authors/Fillingane.xml
Dearing
../../Senate_authors/Dearing.xml
A
../../code_sections/027/00650105.xml
A
../../code_sections/027/00650111.xml
1
01/26 (S) Referred To Finance
2
03/15 (S) Title Suff Do Pass Comm Sub
3
03/16 (S) Committee Substitute Adopted
4
03/16 (S) Amended
5
03/16 (S) Passed As Amended
../../../../2016/pdf/votes/senate/0720049.pdf
6
03/18 (S) Transmitted To House
7
04/01 (H) Referred To Ways and Means
8
04/04 (H) Title Suff Do Pass As Amended
9
04/04 (H) Amended
10
04/04 (H) Passed As Amended
../../../../2016/pdf/votes/house/0910003.pdf
11
04/04 (H) Motion to Reconsider Entered (Sykes, Smith, Lamar)
12
04/05 (H) Motion to Reconsider Tabled
13
04/05 (H) Returned For Concurrence
14
04/06 (S) Decline to Concur/Invite Conf
15
04/13 (S) Conferees Named Fillingane,Kirby,Chassaniol
16
04/16 (S) Died On Calendar
../../../../documents/2016/pdf/SB/2001-2099/SB2053PS.pdf
../../../../documents/2016/dt/SB/2001-2099/SB2053PS.pdf
../../../../documents/2016/html/SB/2001-2099/SB2053PS.htm
../../../../documents/2016/pdf/SB/2001-2099/SB2053IN.pdf
../../../../documents/2016/dt/SB/2001-2099/SB2053IN.pdf
../../../../documents/2016/html/SB/2001-2099/SB2053IN.htm
../../../../documents/2016/pdf/SB/2001-2099/SB2053CS.pdf
../../../../documents/2016/dt/SB/2001-2099/SB2053CS.pdf
../../../../documents/2016/html/SB/2001-2099/SB2053CS.htm
../../../../documents/2016/pdf/SB/2001-2099/SB2053PS.pdf
../../../../documents/2016/dt/SB/2001-2099/SB2053PS.pdf
../../../../documents/2016/html/SB/2001-2099/SB2053PS.htm
Amendment Report for Senate Bill No. 2053
../../../../documents/2016/pdf/ham/Amendment_Report_for_SB2053.pdf
../../../../documents/2016/dt/ham/Amendment_Report_for_SB2053.pdf
../../../../../documents/2016/html/ham/Amendment_Report_for_SB2053.htm
Committee Amendment No 1
Adopted
../../../../documents/2016/pdf/ham/SB2053_H_Cmte_Amend_01.pdf
../../../../documents/2016/dt/ham/SB2053_H_Cmte_Amend_01.pdf
../../../../../documents/2016/html/ham/SB2053_H_Cmte_Amend_01.htm
Voice Vote
Amendment No 1 (Cmte Sub)
Adopted
../../../../documents/2016/pdf/sam/SB2053_S_(Cmte_Sub)_Amend_01.pdf
../../../../../documents/2016/html/sam/SB2053_S_(Cmte_Sub)_Amend_01.htm
Voice Vote
N
../../../../documents/2016/pdf/fiscalnotes/SB2053.pdf