l9n/ Mississippi

2013 Regular Session

Senate Bill 2443

Sales tax; limit liability if previous Department of Revenue audit determined taxpayer was in compliance with the law.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 5, 2013. The 2013 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF AN AUDIT BY DEPARTMENT OF REVENUE INDICATES THAT A TAXPAYER HAS MADE AN UNDERPAYMENT OF SALES TAX AND OWES ADDITIONAL TAXES, THE TAXPAYER WILL NOT BE LIABLE FOR ADDITIONAL TAXES DETERMINED TO BE OWED BEFORE THE DATE OF SUCH AUDIT IF A DEPARTMENT OF REVENUE AUDIT IMMEDIATELY PRECEDING SUCH AUDIT DETERMINED THE TAXPAYER TO BE PROPERLY COLLECTING SALES TAX, THE PRACTICES OR CIRCUMSTANCES THAT INDICATE THE TAXPAYER IS LIABLE FOR ADDITIONAL TAXES IN THE CURRENT AUDIT ARE THE SAME PRACTICES OR CIRCUMSTANCES DETERMINED TO BE PROPER IN THE PREVIOUS AUDITS AND THE STATUTES PROVIDING THE TAXPAYER'S LIABILITY TO COLLECT SALES TAX WERE NOT CHANGED SINCE THE MOST RECENT PREVIOUS AUDIT IN SUCH A MANNER AS TO MAKE THE TAXPAYER LIABLE FOR THE ADDITIONAL TAX; 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

4 co-sponsors

Tony Smith, Brice Wiggins, Sean J. Tindell, Phillip A. Gandy

Its course

January 21 to March 5, 2013, 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 action6 actions on 6 days

In the SenateJan 21 to Feb 1323 days

FinanceJan 21 to Jan 3110 days

In the House of RepresentativesFeb 13 to Mar 5 · stopped20 days

Ways and MeansFeb 21 to Mar 5 · stopped12 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 Senate Jan 21 – Feb 13

  1. Jan 21Referred to the Senate committee on Finance
  2. Jan 31Reported from committee in the Senate: title sufficient, do pass
  3. Feb 13Passed the Senate

In the House of Representatives Feb 14 – Mar 5

  1. Feb 14Sent to the House
  2. Feb 21Referred to the House committee on Ways and Means
  3. Mar 5Died in committee in the House
All 6 actions, as published
  1. Jan 21Referred To FinanceSenate
  2. Jan 31Title Suff Do PassSenate
  3. Feb 13PassedSenate
  4. Feb 14Transmitted To HouseSenate
  5. Feb 21Referred To Ways and MeansHouse of Representatives
  6. Mar 5Died In CommitteeHouse of Representatives