l9n/ Mississippi

2008 Regular Session

House Bill 830

Sales tax; define person for purposes of denial of sales tax permits, clarify joint and several liability for sales tax.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 19, 2008. The 2008 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "PERSON" FOR THE PURPOSE OF THE PROVISION RELATING TO DENIAL OF THE APPLICATION FOR A SALES TAX PERMIT OR REVOCATION OF THE SALES TAX PERMIT OF ANY PERSON WHO HAS FAILED OR IS FAILING TO COMPLY WITH ANY OF THE PROVISIONS OF SALES TAX LAW; TO AMEND SECTION 27-65-55, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PERSON SHALL BE JOINTLY AND SEVERALLY LIABLE FOR SALES TAXES LEVIED OR ADMINISTERED BY THE SALES TAX LAW THAT ARE DUE AND PAYABLE BY A CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR OTHER ASSOCIATION, IF THE PERSON IS AN OFFICER, DIRECTOR OR OWNER OF 10% OR MORE OF THE STOCK OF A CORPORATION, A PARTNER OF A PARTNERSHIP OR A MEMBER OWNING 10% OR MORE OF THE INTEREST OF A LIMITED LIABILITY COMPANY OR OTHER ASSOCIATION; TO PROVIDE THAT A PERSON'S JOINT AND SEVERABLE LIABILITY SHALL BE LIMITED TO THE TIME THAT THEY EXERCISED FISCAL MANAGEMENT OF THE ENTITY OR EXERCISED CONTROL OVER THE COLLECTION OR PAYMENT OF THE TAXES; TO AMEND SECTION 27-65-85, MISSISSIPPI CODE OF 1972, TO MAKE IT A CRIME FOR ANY PERSON TO FAIL TO PAY SALES TAXES FOR WHICH HE IS LIABLE; 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

February 4 to February 19, 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 action2 actions on 2 days

In the House of RepresentativesFeb 4 to Feb 19 · stopped15 days

Ways and MeansFeb 4 to Feb 19 · stopped15 days

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 Feb 4 – Feb 19

  1. Feb 4Referred to the House committee on Ways and Means
  2. Feb 19Died in committee in the House
All 2 actions, as published
  1. Feb 4Referred To Ways and MeansHouse of Representatives
  2. Feb 19Died In CommitteeHouse of Representatives