2017 Regular Session

House Bill 1304

Use tax; revise certain definitions, distribute to municipalities a portion of revenue collected from certain out-of-state sellers.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on January 31, 2017. The 2017 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "PERSON DOING BUSINESS IN THIS STATE" AND "PERSON MAINTAINING A PLACE OF BUSINESS WITHIN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW TO INCLUDE ANY OUT-OF-STATE SELLER WHO LACKS A PHYSICAL PRESENCE IN THIS STATE BUT WHO IS MAKING RETAIL SALES OF TANGIBLE PERSONAL PROPERTY INTO THIS STATE AND HAS A SUBSTANTIAL ECONOMIC PRESENCE IN THIS STATE WITH SUCH SELLER'S RETAIL SALES OF TANGIBLE PERSONAL PROPERTY SOLD INTO THIS STATE EXCEEDING $250,000.00 BASED ON THE IMMEDIATELY PRECEDING CALENDAR YEAR SALES; TO PROVIDE THAT A PORTION OF THE USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DISTRIBUTED TO MUNICIPALITIES; AND FOR RELATED PURPOSES.

Its course

January 16 to January 31, 2017, 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 action2 actions on 2 days

In the House of RepresentativesJan 16 to Jan 31 · stopped15 days

Ways and MeansJan 16 to Jan 31 · stopped15 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 16 – Jan 31

Jan 16Referred to the House committee on Ways and Means
Jan 31Died in committee in the House

All 2 actions, as published

Jan 16Referred To Ways and MeansHouse of Representatives
Jan 31Died In CommitteeHouse of Representatives