2021
Regular Session
Income, sales and use taxes; remove requirement that certain taxpayers pay June tax liability on or before June 25.
AN ACT TO AMEND SECTION 27-7-309, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES EMPLOYERS WITH AN AVERAGE MONTHLY WITHHOLDING TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE WITHHOLDING TAX LIABILITY FOR THE CURRENT TAXABLE YEAR OR AT LEAST 75% OF THEIR JUNE WITHHOLDING TAX LIABILITY FOR THE PRECEDING TAXABLE YEAR; TO AMEND SECTION 27-65-33, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES TAXPAYERS WHO ARE REQUIRED TO COLLECT SALES TAX AND WHO HAVE AN AVERAGE MONTHLY SALES TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE SALES TAX LIABILITY FOR THE CURRENT CALENDAR YEAR OR AT LEAST 75% OF THEIR JUNE SALES TAX LIABILITY FOR THE PRECEDING CALENDAR YEAR; TO AMEND SECTION 27-67-17, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES TAXPAYERS WHO ARE REQUIRED TO COLLECT USE TAX AND WHO HAVE AN AVERAGE MONTHLY USE TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE USE TAX LIABILITY FOR THE CURRENT CALENDAR YEAR OR AT LEAST 75% OF THEIR JUNE USE TAX LIABILITY FOR THE PRECEDING CALENDAR YEAR; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO REVISE THE COUNTIES ELIGIBLE FOR A DIVERSION OF A PORTION OF THE SALES TAX REVENUE COLLECTED ON BUSINESS ACTIVITIES WITHIN A REDEVELOPMENT PROJECT AREA DEVELOPED UNDER THE TAX INCREMENT FINANCING ACT IF THE COUNTY HAS ISSUED BONDS UNDER THE TAX INCREMENT FINANCING ACT TO FINANCE ALL OR A PORTION OF SUCH REDEVELOPMENT PROJECT, ANY DEBT SERVICE FOR SUCH INDEBTEDNESS IS OUTSTANDING, AND A DEVELOPMENT WITH A VALUE OF $10,000,000.00 OR MORE IS, OR WILL BE, LOCATED IN THE REDEVELOPMENT AREA; AND FOR RELATED PURPOSES.
11/09/21 at 12:48
H
B
1139
House Bill 1139
HB 1139
H
Law
General Bill/Constitutional Amendment
No
Majority
** See Text
475
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Lamar
../../House_authors/Lamar.xml
Brown (20th)
../../House_authors/Brown_(20th).xml
Crawford
../../House_authors/Crawford.xml
Bounds
../../House_authors/Bounds.xml
A
../../code_sections/027/00070309.xml
A
../../code_sections/027/00650033.xml
A
../../code_sections/027/00670017.xml
A
../../code_sections/027/00650075.xml
1
01/18 (H) Referred To Ways and Means
2
01/27 (H) Title Suff Do Pass As Amended
3
02/10 (H) Amended
4
02/10 (H) Passed As Amended
../../../../2021/pdf/votes/house/0370006.pdf
5
02/12 (H) Transmitted To Senate
6
02/16 (S) Referred To Finance
7
03/02 (S) Title Suff Do Pass As Amended
8
03/09 (S) Amended
9
03/09 (S) Passed As Amended
../../../../2021/pdf/votes/senate/0640016.pdf
10
03/10 (S) Returned For Concurrence
11
03/17 (H) Decline to Concur/Invite Conf
12
03/23 (H) Conferees Named Lamar,Steverson,Massengill
13
03/24 (S) Conferees Named Harkins,Bryan,Hopson
14
03/29 (H) Conference Report Filed
15
03/29 (S) Conference Report Filed
16
03/30 (S) Conference Report Adopted
../../../../2021/pdf/votes/senate/0850021.pdf
17
03/30 (H) Conference Report Adopted
../../../../2021/pdf/votes/house/0850011.pdf
18
04/01 (H) Enrolled Bill Signed
19
04/01 (S) Enrolled Bill Signed
20
04/20 Approved by Governor
../../../../documents/2021/pdf/HB/1100-1199/HB1139SG.pdf
../../../../documents/2021/dt/HB/1100-1199/HB1139SG.pdf
../../../../documents/2021/html/HB/1100-1199/HB1139SG.htm
../../../../documents/2021/pdf/HB/1100-1199/HB1139IN.pdf
../../../../documents/2021/dt/HB/1100-1199/HB1139IN.pdf
../../../../documents/2021/html/HB/1100-1199/HB1139IN.htm
../../../../documents/2021/pdf/HB/1100-1199/HB1139PS.pdf
../../../../documents/2021/dt/HB/1100-1199/HB1139PS.pdf
../../../../documents/2021/html/HB/1100-1199/HB1139PS.htm
../../../../documents/2021/pdf/HB/1100-1199/HB1139SG.pdf
../../../../documents/2021/dt/HB/1100-1199/HB1139SG.pdf
../../../../documents/2021/html/HB/1100-1199/HB1139SG.htm
../../../../documents/2021/pdf/cr/HB1139CR.pdf
../../../../documents/2021/dt/cr/HB1139CR.pdf
../../../../documents/2021/html/cr/HB1139CR.htm
Conference Report
Amendment Report for House Bill No. 1139
../../../../documents/2021/pdf/sam/Amendment_Report_for_HB1139.pdf
../../../../../documents/2021/html/sam/Amendment_Report_for_HB1139.htm
Committee Amendment No 1
Adopted
../../../../documents/2021/pdf/ham/HB1139_H_Cmte_Amend_01.pdf
../../../../../documents/2021/html/ham/HB1139_H_Cmte_Amend_01.htm
Voice Vote
Committee Amendment No 1
Adopted
../../../../documents/2021/pdf/sam/HB1139_S_Cmte_Amend_01.pdf
../../../../../documents/2021/html/sam/HB1139_S_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2021/pdf/fiscalnotes/HB1139.pdf