2020
Regular Session
Mississippi Marketplace Facilitator Act of 2020; create.
AN ACT TO CREATE THE MISSISSIPPI MARKETPLACE FACILITATOR ACT OF 2020; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "RETAILER" AND "RETAIL SALE" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "DOING BUSINESS" UNDER THE MISSISSIPPI SALES TAX LAW; 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," AND TO DEFINE THE TERMS "MARKETPLACE FACILITATOR," "MARKETPLACE SELLER" AND "REMOTE SELLER," UNDER THE MISSISSIPPI USE TAX LAW; TO AMEND SECTION 27-67-11, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO AUDIT A MARKETPLACE FACILITATOR SOLELY FOR SALES MADE BY MARKETPLACE SELLERS AND FACILITATED BY THE MARKETPLACE FACILITATOR; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL NOT AUDIT A MARKETPLACE SELLER FOR SALES FACILITATED BY A MARKETPLACE FACILITATOR EXCEPT TO THE EXTENT A MARKETPLACE FACILITATOR SEEKS RELIEF FROM LIABILITY FOR FAILURE TO COLLECT AND REMIT THE CORRECT AMOUNT OF USE TAX DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE MARKETPLACE FACILITATOR BY THE MARKETPLACE SELLER UNDER CERTAIN CIRCUMSTANCES; AND FOR RELATED PURPOSES.
11/17/20 at 13:38
S
B
2773
Senate Bill 2773
SB 2773
S
Dead
General Bill/Constitutional Amendment
No
Three/Fifths
Passage
Finance
F
../../Senate_cmtes/FI.xml
Harkins
../../Senate_authors/Harkins.xml
A
../../code_sections/027/00650007.xml
A
../../code_sections/027/00650009.xml
A
../../code_sections/027/00670003.xml
A
../../code_sections/027/00670011.xml
1
02/17 (S) Referred To Finance
2
03/03 (S) Title Suff Do Pass
3
03/12 (S) Died On Calendar
../../../../documents/2020/pdf/SB/2700-2799/SB2773IN.pdf
../../../../documents/2020/dt/SB/2700-2799/SB2773IN.pdf
../../../../documents/2020/html/SB/2700-2799/SB2773IN.htm
../../../../documents/2020/pdf/SB/2700-2799/SB2773IN.pdf
../../../../documents/2020/dt/SB/2700-2799/SB2773IN.pdf
../../../../documents/2020/html/SB/2700-2799/SB2773IN.htm
N
../../../../documents/2020/pdf/fiscalnotes/SB2773.pdf