Senate Bill 2438

AN ACT TO REQUIRE A NONRESIDENT TO OBTAIN A PERMIT FROM THE STATE TAX COMMISSION IN ORDER FOR THE NONRESIDENT TO PARTICIPATE IN ONLINE AUTOMOBILE AUCTIONS CONDUCTED IN THIS STATE; TO PROVIDE FOR A FEE FOR SUCH PERMIT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. A nonresident of this state who does not possess a motor vehicle tag permit issued by the State Tax Commission shall not participate in motor vehicle auctions conducted in this state online without first registering with the State Tax Commission and obtaining a permit to participate in online automobile auctions conducted in this state. A person shall make application for such a permit to the State Tax Commission on forms prescribed by the commission. The State Tax Commission shall issue a permit to the nonresident containing such information as the commission may determine to be necessary. An application for an online automobile auction permit shall be accompanied by a fee of One Thousand Dollars ($1,000.00).

SECTION 2. This act shall take effect and be in force from and after July 1, 2005.