House Bill 1622

AN ACT TO ENACT THE "FACILITATING BUSINESS RAPID RESPONSE TO STATE DECLARED DISASTERS ACT OF 2015"; TO PROVIDE THAT AN OUT-OF-STATE BUSINESS THAT CONDUCTS OPERATIONS WITHIN THE STATE FOR PURPOSES OF PERFORMING WORK OR SERVICES RELATED TO A DECLARED STATE DISASTER OR EMERGENCY DURING THE DISASTER RESPONSE PERIOD SHALL NOT BE CONSIDERED TO HAVE ESTABLISHED A LEVEL OF PRESENCE THAT WOULD REQUIRE THAT BUSINESS TO REGISTER, FILE AND/OR REMIT STATE OR LOCAL TAXES OR THAT WOULD REQUIRE, THAT BUSINESS OR ITS OUT-OF-STATE EMPLOYEES TO BE SUBJECT TO CERTAIN STATE LICENSING OR REGISTRATION REQUIREMENTS; TO PROVIDE THAT AN EMPLOYEE OF SUCH A BUSINESS SHALL NOT BE CONSIDERED TO HAVE ESTABLISHED RESIDENCY OR A PRESENCE IN THE STATE THAT WOULD REQUIRE THAT PERSON OR THAT PERSON'S EMPLOYER TO FILE AND PAY INCOME TAXES OR TO BE SUBJECTED TO TAX WITHHOLDINGS OR TO FILE AND PAY ANY OTHER STATE OR LOCAL TAX OR FEE DURING THE DISASTER RESPONSE PERIOD; TO REQUIRE THAT CERTAIN INFORMATION REGARDING AN OUT-OF-STATE BUSINESS SHALL, UPON REQUEST, BE PROVIDED TO THE DEPARTMENT OF REVENUE; TO AMEND SECTIONS 27-7-15, 27-7-37, 27-7-305, 27-7-333, 27-17-9, 27-31-1, 27-65-101, 27-65-107 AND 27-65-111, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

In the House of Representatives

• Jeffrey C. Smith

  Sponsor

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

In the House of Representatives Feb 18 – Feb 25

1. Feb 18Referred to the House committee on Ways and Means
2. Feb 25Died in committee in the House