l9n/ Mississippi

2014 Regular Session

House Bill 260

Sales tax and use tax; exempt finance charges from.

Became law as Chapter 472, Laws of 2014, signed April 1, 2014, 78 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FINANCE CHARGES AND CARRYING CHARGES SHALL NOT BE INCLUDED WITHIN THE MEANING OF "GROSS PROCEEDS OF SALES" FOR PURPOSES OF THE STATE SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FINANCE CHARGES AND CARRYING CHARGES SHALL NOT BE INCLUDED WITHIN THE MEANING OF "PURCHASE PRICE" OR "SALES PRICE" FOR PURPOSES OF THE STATE USE TAX LAW; TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE CONTRACTOR'S TAX THE PORTION OF THE TOTAL CONTRACT PRICE ATTRIBUTABLE TO ENGINEERING SERVICES IF THE ENGINEERING SERVICES ARE PERFORMED BY A PROFESSIONAL ENGINEER WHO IS THE GENERAL OR PRIME CONTRACTOR; 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

Ken Morgan

Its course

January 13 to April 1, 2014, 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 action13 actions on 11 days

In the House of RepresentativesJan 13 to Feb 2543 days

Ways and MeansJan 13 to Feb 2442 days

In the SenateFeb 25 to Mar 1821 days

FinanceMar 5 to Mar 1712 days

Back in the House of RepresentativesMar 18 to Mar 268 days

With the GovernorMar 26 to Apr 16 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 18

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 13 – Feb 25

  1. Jan 13Referred to the House committee on Ways and Means
  2. Feb 24Reported from committee in the House: title sufficient, do pass
  3. Feb 25Passed the House

In the Senate Feb 26 – Mar 18

  1. Feb 26Sent to the Senate
  2. Mar 5Referred to the Senate committee on Finance
  3. Mar 17Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 18Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 19 – Mar 26

  1. Mar 19Returned to the House to concur in the Senate's amendments
  2. Mar 21Concurred in the House in the Senate's amendments
  3. Mar 26Enrolled bill signed in the Senate

To the Governor Mar 26 – Apr 1

  1. Mar 26Enrolled bill signed in the House
  2. Apr 1Approved by the Governor
All 13 actions, as published
  1. Jan 13Referred To Ways and MeansHouse of Representatives
  2. Feb 24Title Suff Do PassHouse of Representatives
  3. Feb 25PassedHouse of Representatives
  4. Feb 26Transmitted To SenateHouse of Representatives
  5. Mar 5Referred To FinanceSenate
  6. Mar 17Title Suff Do Pass As AmendedSenate
  7. Mar 18AmendedSenate
  8. Mar 18Passed As AmendedSenate
  9. Mar 19Returned For ConcurrenceSenate
  10. Mar 21Concurred in Amend From SenateHouse of Representatives
  11. Mar 26Enrolled Bill SignedSenate
  12. Mar 26Enrolled Bill SignedHouse of Representatives
  13. Apr 1Approved by GovernorGovernor