2017
Regular Session
Use tax; revise definition of certain terms for purposes of, distribute to municipalities certain portion of revenue collected from.
AN ACT TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "PERSON DOING BUSINESS IN THIS STATE" AND "PERSON MAINTAINING A PLACE OF BUSINESS WITHIN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW TO INCLUDE ANY OUT-OF-STATE SELLER WHO LACKS A PHYSICAL PRESENCE IN THIS STATE BUT WHO IS MAKING RETAIL SALES OF TANGIBLE PERSONAL PROPERTY INTO THIS STATE AND HAS A SUBSTANTIAL ECONOMIC PRESENCE IN THIS STATE BY SUCH SELLER'S RETAIL SALES OF TANGIBLE PERSONAL PROPERTY SOLD INTO THIS STATE EXCEEDING $250,000.00 BASED ON THE IMMEDIATELY PRECEDING CALENDAR YEAR SALES; TO PROVIDE THAT A PORTION OF USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DISTRIBUTED TO MUNICIPALITIES; AND FOR RELATED PURPOSES.
01/31/17 at 18:01
S
B
2456
Senate Bill 2456
SB 2456
S
Dead
General Bill/Constitutional Amendment
No
Majority
July 1, 2017
Finance
T
../../Senate_cmtes/FI.xml
Tollison
../../Senate_authors/Tollison.xml
A
../../code_sections/027/00670003.xml
1
01/16 (S) Referred To Finance
2
01/31 (S) Died In Committee
../../../../documents/2017/pdf/SB/2400-2499/SB2456IN.pdf
../../../../documents/2017/html/SB/2400-2499/SB2456IN.htm
../../../../documents/2017/pdf/SB/2400-2499/SB2456IN.pdf
../../../../documents/2017/html/SB/2400-2499/SB2456IN.htm
N
../../../../documents/2017/pdf/fiscalnotes/SB2456.pdf