MISSISSIPPI LEGISLATURE

2017 Regular Session

To: Ways and Means

By: Representative Smith

House Bill 684

AN ACT TO AMEND SECTION 27-67-13, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT MAKES A PERSON WHO RECEIVES A TAXABLE SERVICE LIABLE FOR THE USE TAX UPON SUCH SERVICE; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-67-13, Mississippi Code of 1972, is amended as follows:

     27-67-13.  Any person who uses, stores, or consumes any tangible personal property or specified digital products upon which a tax is * * *herein imposed * * *, or who has received a service which is taxable, by this article upon which the tax has not been paid to the commissioner or to a seller authorized by the commissioner to collect the tax, shall be liable * * *therefor for the tax, and shall file returns and pay the tax due the state to the commissioner as provided by this article.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2017.

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