l9n/ Mississippi

2009 Regular Session

House Bill 1201

Special fuel tax and sales tax; provide for rebates to taxpayers engaged in logging operations if diesel reaches certain price.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 3, 2009. The 2009 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO PROVIDE THAT IF THE SALE PRICE OF DIESEL FUEL REACHES A CERTAIN TRIGGER PRICE PER GALLON AND REMAINS AT OR ABOVE THAT LEVEL FOR AT LEAST TWELVE CONSECUTIVE WEEKS, THEN THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL DETERMINE THAT A CRISIS EXISTS IN THE LOGGING INDUSTRY AND SHALL IMPLEMENT A REBATE PROGRAM FOR THE PURPOSE OF PROVIDING REBATES TO TAXPAYERS DESCRIBED IN THIS ACT FOR THE AMOUNT OF CERTAIN TAXES PAID BY THE TAXPAYERS; TO PROVIDE THAT IF THE PRICE OF DIESEL SUBSEQUENTLY FALLS BELOW THE TRIGGER PRICE AND REMAINS BELOW THAT LEVEL FOR AT LEAST FOUR CONSECUTIVE WEEKS, THEN THE STATE TAX COMMISSION SHALL NOT ALLOW A REBATE FOR TAXES FOR PURCHASES MADE DURING THE TIME THAT THE PRICE OF DIESEL IS BELOW THE TRIGGER PRICE; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL REVIEW THE TRIGGER PRICE ON JANUARY 1 OF EACH YEAR AND ADJUST IT ACCORDING TO THE MOST RECENT TWO-YEAR AVERAGE PROVIDED BY THE ENERGY INFORMATION ADMINISTRATION; TO PROVIDE THAT A TAXPAYER WHO PURCHASES AND USES DIESEL FUEL IN EQUIPMENT FOR THE PURPOSE OF HARVESTING FOREST PRODUCTS IN LOGGING OR PULPWOOD OPERATIONS SHALL BE ELIGIBLE FOR A REBATE EQUAL TO THE AMOUNT OF SPECIAL FUEL TAX PAID ON DIESEL FUEL PURCHASED AND USED FOR SUCH PURPOSES DURING THE PERIOD THAT THE PRICE OF DIESEL FUEL EQUALS OR EXCEEDS THE TRIGGER PRICE; TO PROVIDE THAT A TAXPAYER WHO PURCHASES AND USES DIESEL FUEL IN A HARVEST PERMITTED VEHICLE FOR THE PURPOSE OF HAULING FOREST PRODUCTS AND AGRICULTURAL PRODUCTS SHALL BE ELIGIBLE FOR A REBATE EQUAL TO THE AMOUNT OF SPECIAL FUEL TAX PAID ON DIESEL FUEL PURCHASED AND USED FOR SUCH PURPOSES DURING THE PERIOD THAT THE PRICE OF DIESEL FUEL EQUALS OR EXCEEDS THE TRIGGER PRICE; TO PROVIDE THAT A TAXPAYER WHO PURCHASES AND USES PARTS AND LABOR IN THE REPAIR AND/OR MAINTENANCE OF ANY HARVEST PERMITTED VEHICLE USED IN LOGGING OR PULPWOOD OPERATIONS SHALL BE ELIGIBLE FOR A REBATE EQUAL TO THE AMOUNT OF SALES TAX PAID ON THE PARTS AND LABOR PURCHASED AND USED FOR SUCH PURPOSES DURING THE PERIOD THAT THE PRICE OF DIESEL FUEL EQUALS OR EXCEEDS THE TRIGGER PRICE; TO BRING FORWARD SECTION 27-5-101, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE DISTRIBUTION OF GASOLINE AND CERTAIN FUEL TAX REVENUE, FOR THE PURPOSES OF AMENDMENT; TO BRING FORWARD SECTION 27-65-75, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE DISTRIBUTION OF STATE SALES TAX REVENUE, FOR THE PURPOSES OF AMENDMENT; 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

1 co-sponsor

Joseph L. Warren

Its course

January 19 to February 3, 2009, 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 action3 actions on 3 days

In the House of RepresentativesJan 19 to Feb 3 · stopped15 days

ForestryJan 19 to Jan 289 days

Ways and MeansJan 28 to Feb 3 · stopped6 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 Jan 19 – Feb 3

  1. Referred to the House committees on Forestry and on Ways and Means
  2. Reported as amended from FO to WM in the House: title sufficient, do pass
  3. Died in committee in the House
All 3 actions, as published