MISSISSIPPI LEGISLATURE

2007 Regular Session

To: Finance

By: Senator(s) White

Senate Bill 2838

AN ACT TO PROVIDE EDUCATIONAL REQUIREMENTS APPROVED BY THE STATE TAX COMMISSION AS PREREQUISITE TO THE ISSUANCE FOR A USED MOTOR VEHICLE DEALER LICENSE BY THE COMMISSION; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (1)  Every application for the issuance of a used motor vehicle dealer's license shall be accompanied by, or supported by, such evidence as the State Tax Commission shall prescribe, documenting the completion of an education seminar, approved by the State Tax Commission, during the twelve-month period immediately preceding the date of application.  Completion of an eight-hour licensing course shall be required for an initial license.  The education requirements of this section shall not apply to:

          (a)  Used motor vehicle dealer the primary business of which is the sale of salvage vehicles on behalf of insurers;

          (b)  A manufactured home dealer; or

          (c)  A franchised new car dealer licensed under the Mississippi Motor Vehicle Commission Law or any employee of such a dealer.

     (2)  In the discretion of the State Tax Commission, the commission may grant prior approval to any of the following types of educational activities to meet education requirements:

          (a)  The commission approved seminar(s);

          (b)  National or state automobile association sponsored seminars, courses of instruction, or meetings;

          (c)  Courses related to used motor vehicles at any state certified institution of higher learning;

          (d)  Seminars or courses related to used cars sponsored or participated in by any state or federal agency;

          (e)  Any other seminar, course, or meeting which the commission deems to be appropriately related to the used car business.

     (3)  Requests for approval of any educational activity shall be submitted to the State Tax Commission before the date of attendance, and shall include a complete and specific description of the educational activity, a description of how it will benefit licensees in conducting their businesses, the number of hours involved, a description of the method which will be used to ensure attendance, and copies of any instructional materials which will be provided to attendees.  At the time approval is granted, the State Tax Commission shall determine how many hours of education may be received by attending the program.  At any time the State Tax Commission deems that a previously approved educational activity is not meeting the requirements of this section, it may revoke the approval of the activity.

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