l9n/ Mississippi

2011 Regular Session

House Bill 598

Sales tax; delete repealer on tax imposed on sales of machinery and construction services at certain refineries.

Became law as Chapter 452, Laws of 2011, signed March 23, 2011, 71 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-24, MISSISSIPPI CODE OF 1972, TO DELETE THE REPEALER ON THE PROVISION OF LAW WHICH LEVIES A TAX ON THE SALE OF MANUFACTURING OR PROCESSING MACHINERY INSTALLED OR USED AT A REFINERY IN THIS STATE AND ON CONSTRUCTION ACTIVITIES PERFORMED AT OR IN REGARD TO A REFINERY IN THIS STATE, REQUIRES THE OWNER OF A REFINERY HOLDING A DIRECT PAY PERMIT ISSUED BY THE DEPARTMENT OF REVENUE TO FURNISH THE PERMIT TO THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY UNLESS OTHERWISE AUTHORIZED BY THE COMMISSIONER OF REVENUE, AND PROVIDES THAT AFTER BEING FURNISHED THE DIRECT PAY PERMIT, THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY WILL BE RELIEVED OF THE DUTY TO COLLECT THE TAX AND THE OWNER OF THE REFINERY WILL PAY THE TAX; TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO REMOVE THE REVERTER ON THE PROVISION OF LAW THAT EXEMPTS CONSTRUCTION ACTIVITIES PERFORMED AT CERTAIN REFINERIES FROM THE TAX IMPOSED BY THIS SECTION; 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

5 co-sponsors

Jeffrey S. Guice, Frank Hamilton, Brandon Jones, John Read, Henry Zuber III

Its course

January 11 to March 23, 2011, 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 action12 actions on 10 days

In the House of RepresentativesJan 11 to Jan 2615 days

Ways and MeansJan 11 to Jan 209 days

In the SenateJan 26 to Mar 841 days

FinanceJan 27 to Mar 133 days

With the GovernorMar 8 to Mar 2315 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 11 – Jan 26

  1. Jan 11Referred to the House committee on Ways and Means
  2. Jan 20Reported from committee in the House: title sufficient, do pass
  3. Jan 26Passed the House

In the Senate Jan 26 – Mar 8

  1. Jan 26Released in the House to be sent on at once
  2. Sent to the Senate
  3. Jan 27Referred to the Senate committee on Finance
  4. Mar 1Reported from committee in the Senate: title sufficient, do pass
  5. Mar 8Passed the Senate

To the Governor Mar 9 – Mar 23

  1. Mar 9Returned to the House for enrolling
  2. Mar 11Enrolled bill signed in the House
  3. Mar 14Enrolled bill signed in the Senate
  4. Mar 23Approved by the Governor
All 12 actions, as published
  1. Jan 11Referred To Ways and MeansHouse of Representatives
  2. Jan 20Title Suff Do PassHouse of Representatives
  3. Jan 26PassedHouse of Representatives
  4. Jan 26Immediate ReleaseHouse of Representatives
  5. Jan 26Transmitted To SenateHouse of Representatives
  6. Jan 27Referred To FinanceSenate
  7. Mar 1Title Suff Do PassSenate
  8. Mar 8PassedSenate
  9. Mar 9Transmitted To HouseSenate
  10. Mar 11Enrolled Bill SignedHouse of Representatives
  11. Mar 14Enrolled Bill SignedSenate
  12. Mar 23Approved by GovernorGovernor