l9n/ Mississippi

2008 Regular Session

House Bill 1663

Sales tax; include in gross proceeds of sales certain payments by third parties.

Became law as Chapter 472, Laws of 2008, signed April 14, 2008, 35 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "GROSS PROCEEDS OF SALES" UNDER THE MISSISSIPPI SALES TAX LAW TO INCLUDE CONSIDERATION RECEIVED BY SELLER FROM THIRD PARTIES IF CERTAIN CRITERIA ARE MET; TO CLARIFY THAT SALES TO AN UNREGISTERED TAXPAYER DO NOT CONSTITUTE A WHOLESALE SALE EVEN IF THE PURCHASE IS FOR RESALE; TO CLARIFY THAT A PREVIOUSLY UNREGISTERED TAXPAYER WHO SUBSEQUENTLY BECOMES REGISTERED MAY CLAIM A CREDIT FOR THE SALES TAX PAID ON PURCHASES THAT WOULD HAVE BEEN A WHOLESALE SALE IF TAXPAYER HAD BEEN REGISTERED AT THE TIME OF THE PURCHASE; TO DEFINE "MPC" OR "MATERIAL PURCHASE CERTIFICATE"; TO MAKE IT CLEAR THAT A CONTRACTOR MAY CLAIM A CREDIT FOR SALES TAX PAID BY THE CONTRACTOR ON PURCHASES OF COMPONENT MATERIALS AND SERVICES ONCE THE CONTRACTOR OBTAINS A MATERIAL PURCHASE CERTIFICATE; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

March 10 to April 14, 2008, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action14 actions on 12 days

In the House of RepresentativesMar 10 to Mar 122 days

Ways and MeansMar 10 to Mar 111 day

In the SenateMar 12 to Apr 120 days

FinanceMar 14 to Mar 2713 days

Back in the House of RepresentativesApr 1 to Apr 87 days

With the GovernorApr 8 to Apr 146 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Apr 1

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Mar 10 – Mar 12

  1. Mar 10Referred to the House committee on Ways and Means
  2. Mar 11Reported from committee in the House: title sufficient, do pass
  3. Read the third time in the House
  4. Mar 12Passed the House

In the Senate Mar 13 – Apr 1

  1. Mar 13Sent to the Senate
  2. Mar 14Referred to the Senate committee on Finance
  3. Mar 27Reported from committee in the Senate: title sufficient, do pass as amended
  4. Apr 1Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Apr 2 – Apr 8

  1. Apr 2Returned to the House to concur in the Senate's amendments
  2. Apr 4Concurred in the House in the Senate's amendments
  3. Apr 8Enrolled bill signed in the House

To the Governor Apr 9 – Apr 14

  1. Apr 9Enrolled bill signed in the Senate
  2. Apr 14Approved by the Governor
All 14 actions, as published
  1. Mar 10Referred To Ways and MeansHouse of Representatives
  2. Mar 11Title Suff Do PassHouse of Representatives
  3. Mar 11Read the Third TimeHouse of Representatives
  4. Mar 12PassedHouse of Representatives
  5. Mar 13Transmitted To SenateHouse of Representatives
  6. Mar 14Referred To FinanceSenate
  7. Mar 27Title Suff Do Pass As AmendedSenate
  8. Apr 1AmendedSenate
  9. Apr 1Passed As AmendedSenate
  10. Apr 2Returned For ConcurrenceSenate
  11. Apr 4Concurred in Amend From SenateHouse of Representatives
  12. Apr 8Enrolled Bill SignedHouse of Representatives
  13. Apr 9Enrolled Bill SignedSenate
  14. Apr 14Approved by GovernorGovernor