MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Finance

By: Senator(s) Carter

Senate Bill 2699

AN ACT TO REQUIRE THE DEPARTMENT OF REVENUE TO PROVIDE ON ITS TRANSACTION PORTAL (TAP) WEBSITE THE AMOUNT OF SALES TAX PAID BY  VENDOR TO EACH SPECIFIC MUNICIPALITY FOR CERTAIN PURPOSES, AND TO ALLOW A MUNICIPALITY TO ACCESS THAT INFORMATION; AND FOR RELATED PURPOSES.

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

     SECTION 1.  The Department of Revenue shall provide on its transaction portal (TAP) website the amount of sales tax paid by  vendor in each specific municipality and shall allow a municipality to access that information in order to verify the accuracy of the information, to match the required privilege licenses, and to assist with municipal budgeting.  The department may take any appropriate security measures it deems necessary to provide such access.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2019.