House Bill 45

AN ACT TO AMEND SECTIONS 27-3-83 AND 27-65-93, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE TAX COMMISSION MAY NOT REQUIRE THAT THE FILING OF TAX RETURNS AND PAYMENTS WITH THE COMMISSION BE MADE ONLY BY ELECTRONIC MEANS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-3-83, Mississippi Code of 1972, is amended as follows:

27-3-83. (1) The State Tax Commission may specify by rule or regulation the manner and method by which tax returns and other tax documents and information may be filed with the commission; however, the commission may not require that the filing of tax returns, documents and information and payments with the commission be made only by electronic means. Such filings may be accomplished by submitting the forms or documents manually or by submitting them electronically.

(2) The Tax Commission may specify by rule or regulation alternative forms of signature that may be allowed or required on tax returns and documents. Such alternative forms of signature shall have the same legal effect as that of a manual signature.

(3) An electronic or paper reproduction of a form or document, or the reproduction of the information placed on computer storage devices by electronic means, shall be deemed to be an original of the form or document for all purposes and is admissible in evidence without further foundation in all courts and administrative hearings if the following certification by the Chairman of the Tax Commission, along with his official seal, is affixed to the reproduction:

The Chairman of the Mississippi State Tax Commission, official custodian of all records of the Mississippi State Tax Commission, hereby certifies this document is a true reproduction of the information contained in the official records of this agency.

(4) If a person fails to comply with the rules and regulations promulgated by the commission under the provisions of subsection (1) or (2) of this section, the commission may impose a penalty of Twenty-five Dollars ($25.00) for each instance of noncompliance. Any penalty imposed under this section shall be collected in the same manner as that set forth for the collection of penalties under the Mississippi Sales Tax Law, being Section 27-65-1 et seq.

SECTION 2. Section 27-65-93, Mississippi Code of 1972, is amended as follows:

27-65-93. (1) The commissioner shall, from time to time, promulgate rules and regulations, not inconsistent with the provisions of the sales tax law, for making returns and for the ascertainment, assessment and collection of the tax imposed by the sales tax law as he may deem necessary to enforce its provisions; however, the commissioner may not require that such actions be done only by electronic means. Upon request, he shall furnish any taxpayer with a copy of the rules and regulations.

(2) All forms, necessary for the enforcement of the sales tax law, shall be prescribed, printed and furnished by the commissioner.

(3) The commissioner may adopt rules and regulations providing for the issuance of permits to manufacturers, utilities, construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed under Section 27-65-19 and services taxed under Section 27-65-23 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing forpersons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due onpurchases by the permittee. Under the provisions of this chapter, the vendor is relieved of collecting and remitting the taxes specified hereunder and the person holding the permit shall become liable for such taxes instead of the seller. The full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.

SECTION 3. This act shall take effect and be in force from and after July 1, 2007.