2017
Regular Session
Ad valorem tax; exempt certain vessels used in oil exploration or production while in possession of builder.
AN ACT TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION VESSELS WHILE IN THE POSSESSION OF THE MANUFACTURER, BUILDER OR CONVERTER THAT ARE USED FOR THE EXPLORATION FOR, OR PRODUCTION OF, OIL, GAS AND OTHER MINERALS OFFSHORE OUTSIDE THE BOUNDARIES OF THIS STATE AND VESSELS THAT WERE USED FOR THE EXPLORATION FOR, OR PRODUCTION OF, OIL, GAS AND OTHER MINERALS THAT ARE CONVERTED TO A NEW SERVICE FOR USE OUTSIDE THE BOUNDARIES OF THIS STATE; TO PROVIDE THAT A VESSEL EXEMPT FROM TAXATION UNDER THIS PROVISION MAY NOT BE EXEMPT FOR A PERIOD OF MORE THAN THREE YEARS UNLESS CERTAIN ACTION IS TAKEN BY LOCAL GOVERNING AUTHORITIES; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXEMPT SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF A BUILDING, OR ANY ADDITION OR IMPROVEMENT THEREON, SALES OF MACHINERY AND/OR EQUIPMENT TO BE USED THEREIN, AND SALES OF PROCESSING MACHINERY AND EQUIPMENT WHICH IS PERMANENTLY ATTACHED TO THE GROUND OR TO A PERMANENT FOUNDATION WHICH IS NOT BY ITS NATURE INTENDED TO BE HOUSED IN A BUILDING STRUCTURE, NO LATER THAN THREE MONTHS AFTER INITIAL STARTUP OR EXPANSION OF A CERTAIN PERMANENT ENTERPRISE ENGAGED IN THE CONVERSION OF NATURAL SAND INTO PROPPANTS USED IN OIL AND GAS EXPLORATION AND DEVELOPMENT WITH AT LEAST 95% OF SUCH PROPPANTS USED IN THE PRODUCTION OF OIL AND/OR GAS FROM HORIZONTALLY DRILLED WELLS AND/OR HORIZONTALLY DRILLED RECOMPLETION WELLS; TO AMEND SECTION 27-65-107, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF ELECTRICITY, CURRENT, POWER, STEAM, COAL, NATURAL GAS, LIQUEFIED PETROLEUM GAS OR OTHER FUEL TO A PERMANENT ENTERPRISE THAT IS ELIGIBLE FOR SUCH EXEMPTION UPON COMPLETION OF THE EXPANSION UPON WHICH SUCH EXEMPTION IS BASED IF CERTAIN REQUIREMENTS ARE MET; AND FOR RELATED PURPOSES; AND FOR RELATED PURPOSES.
06/13/17 at 09:01
S
B
3021
Senate Bill 3021
SB 3021
S
Law
Revenue
Yes
Three/Fifths
July 1, 2017
413
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Watson
../../Senate_authors/Watson.xml
A
../../code_sections/027/00310001.xml
A
../../code_sections/027/00650101.xml
A
../../code_sections/027/00650107.xml
1
02/14 (S) Referred To Finance
2
02/21 (S) Title Suff Do Pass Comm Sub
3
02/22 (S) Committee Substitute Adopted
4
02/22 (S) Passed
../../../../2017/pdf/votes/senate/0510004.pdf
5
02/23 (S) Transmitted To House
6
02/24 (H) Referred To Ways and Means
7
03/08 (H) Title Suff Do Pass As Amended
8
03/09 (H) Amended
9
03/09 (H) Passed As Amended
../../../../2017/pdf/votes/house/0660008.pdf
10
03/13 (H) Returned For Concurrence
11
03/16 (S) Decline to Concur/Invite Conf
12
03/23 (S) Conferees Named Fillingane,Kirby,Chassaniol
13
03/23 (H) Conferees Named Smith,Lamar,Busby
14
03/25 (H) Conference Report Filed
15
03/25 (S) Conference Report Filed
16
03/26 (H) Tabled Subject To Call
17
03/26 (H) Conference Report Adopted
../../../../2017/pdf/votes/house/0830046.pdf
18
03/27 (S) Conference Report Adopted
../../../../2017/pdf/votes/senate/0840028.pdf
19
03/30 (S) Enrolled Bill Signed
20
03/30 (H) Enrolled Bill Signed
21
04/06 Approved by Governor
../../../../documents/2017/pdf/SB/3000-3099/SB3021SG.pdf
../../../../documents/2017/dt/SB/3000-3099/SB3021SG.pdf
../../../../documents/2017/html/SB/3000-3099/SB3021SG.htm
../../../../documents/2017/pdf/SB/3000-3099/SB3021IN.pdf
../../../../documents/2017/dt/SB/3000-3099/SB3021IN.pdf
../../../../documents/2017/html/SB/3000-3099/SB3021IN.htm
../../../../documents/2017/pdf/SB/3000-3099/SB3021CS.pdf
../../../../documents/2017/dt/SB/3000-3099/SB3021CS.pdf
../../../../documents/2017/html/SB/3000-3099/SB3021CS.htm
../../../../documents/2017/pdf/SB/3000-3099/SB3021PS.pdf
../../../../documents/2017/dt/SB/3000-3099/SB3021PS.pdf
../../../../documents/2017/html/SB/3000-3099/SB3021PS.htm
../../../../documents/2017/pdf/SB/3000-3099/SB3021SG.pdf
../../../../documents/2017/dt/SB/3000-3099/SB3021SG.pdf
../../../../documents/2017/html/SB/3000-3099/SB3021SG.htm
../../../../documents/2017/pdf/cr/SB3021CR.pdf
../../../../documents/2017/dt/cr/SB3021CR.pdf
../../../../documents/2017/html/cr/SB3021CR.htm
Conference Report
Amendment Report for Senate Bill No. 3021
../../../../documents/2017/pdf/ham/Amendment_Report_for_SB3021.pdf
../../../../documents/2017/dt/ham/Amendment_Report_for_SB3021.pdf
../../../../../documents/2017/html/ham/Amendment_Report_for_SB3021.htm
Committee Amendment No 1
Adopted
../../../../documents/2017/pdf/ham/SB3021_H_Cmte_Amend_01.pdf
../../../../documents/2017/dt/ham/SB3021_H_Cmte_Amend_01.pdf
../../../../../documents/2017/html/ham/SB3021_H_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2017/pdf/fiscalnotes/SB3021.pdf