l9n/ Mississippi

2010 Regular Session

Senate Bill 3119

Sales tax; impose a tax on sales of machinery and construction services at certain refineries.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 16, 2010. The 2010 session has ended.

What it does

The synopsis the Legislature published with the bill.

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 ACTIVITIES 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; 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; 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); TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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 Senate

2 co-sponsors

T. O. Moffatt, Bob M. Dearing

Its course

February 9 to March 16, 2010, 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 action8 actions on 5 days

In the SenateFeb 9 to Feb 178 days

FinanceFeb 9 to Feb 167 days

In the House of RepresentativesFeb 17 to Mar 16 · stopped27 days

Ways and MeansFeb 19 to Mar 16 · stopped25 days

Amendments

Each amendment offered, and what became of it.

  • Senate floor amendmentAdopted

    Adopted Feb 17

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 Senate Feb 9 – Feb 17

  1. Feb 9Referred to the Senate committee on Finance
  2. Feb 16Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 17Committee substitute adopted in the Senate
  4. Amended in the Senate
  5. Passed the Senate as amended

In the House of Representatives Feb 19 – Mar 16

  1. Feb 19Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 16Died in committee in the House
All 8 actions, as published
  1. Feb 9Referred To FinanceSenate
  2. Feb 16Title Suff Do Pass Comm SubSenate
  3. Feb 17Committee Substitute AdoptedSenate
  4. Feb 17AmendedSenate
  5. Feb 17Passed As AmendedSenate
  6. Feb 19Transmitted To HouseSenate
  7. Feb 19Referred To Ways and MeansHouse of Representatives
  8. Mar 16Died In CommitteeHouse of Representatives