House Bill 1613

AN ACT TO CREATE NEW SECTION 27-65-24, MISSISSIPPI CODE OF 1972, TO LEVY A TAX ON THE SALE OF MANUFACTURING OR PROCESSING MACHINERY TO BE INSTALLED AND/OR USED AT A REFINERY IN THIS STATE AND ON THE PERFORMANCE OF CONSTRUCTION SERVICES AT OR IN REGARD TO A REFINERY IN THIS STATE; TO PROVIDE THAT IF THE OWNER OF THE REFINERY HOLDS A DIRECT PAY PERMIT ISSUED BY THE DEPARTMENT OF REVENUE, THE OWNER MUST FURNISH THE PERMIT TO THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY UNLESS THE HOLDER OF THE DIRECT PAY PERMIT IS GIVEN WRITTEN INSTRUCTIONS OR WRITTEN AUTHORITY TO DO OTHERWISE BY THE COMMISSIONER OF REVENUE; TO PROVIDE THAT AFTER BEING FURNISHED THE DIRECT PAY PERMIT, THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY SHALL BE RELIEVED OF THE DUTY TO COLLECT THE TAX AND THE OWNER OF THE REFINERY SHALL PAY THE TAX IN THE MANNER REQUIRED BY RULE AND REGULATION PROMULGATED BY THE COMMISSIONER; TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO EXEMPT CONSTRUCTION ACTIVITIES PERFORMED AT CERTAIN REFINERIES FROM THE TAX IMPOSED BY THIS SECTION; TO AMEND SECTION 27-65-93, MISSISSIPPI CODE OF 1972, TO ALLOW THE HOLDER OF A DIRECT PAY PERMIT TO PAY THE TAXES DUE UNDER SECTION 27-65-24, MISSISSIPPI CODE OF 1972; TO AMEND SECTION 27-67-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE USE TAX SHALL APPLY TO CERTAIN EQUIPMENT USED AT REFINERY OPERATIONS AT THE RATE PROVIDED FOR IN SECTION 27-65-24, MISSISSIPPI CODE OF 1972; TO AMEND SECTIONS 57-3-33, 57-10-255, 57-10-439 AND 57-71-13, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT PURCHASES FINANCED BY CERTAIN BOND PROCEEDS SHALL NOT BE EXEMPT FROM THE TAX LEVIED IN SECTION 27-65-24(1)(b), MISSISSIPPI CODE OF 1972; AND FOR RELATED PURPOSES.

In the House of Representatives

• Billy Broomfield

  Sponsor

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

In the House of Representatives Feb 11 – Feb 24

1. Feb 11Referred to the House committee on Ways and Means
2. Feb 24Died in committee in the House