l9n/ Mississippi

2017 Regular Session

House Bill 480

Use tax; revise definition of certain terms for purposes of, distribute revenue collected from certain out-of-state sellers.

Did not become law. It stopped in the Senate's Finance Committee on February 28, 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 BY 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 USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DEPOSITED INTO A SPECIAL FUND IN THE STATE TREASURY AND USED FOR THE REPAIR, MAINTENANCE AND RECONSTRUCTION OF ROADS, STREETS AND BRIDGES IN THE STATE; TO PROVIDE THAT A PORTION OF USE TAX REVENUE COLLECTED FROM CERTAIN OUT-OF-STATE SELLERS SHALL BE DISTRIBUTED TO COUNTIES AND MUNICIPALITIES FOR USE ON THE REPAIR, MAINTENANCE AND RECONSTRUCTION OF ROADS, STREETS AND BRIDGES; 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

3 co-sponsors

Ken Morgan, Jody Steverson, Lataisha Jackson

Its course

January 11 to February 28, 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 action13 actions on 9 days

In the House of RepresentativesJan 11 to Feb 121 days

Ways and MeansJan 11 to Jan 2615 days

In the SenateFeb 1 to Feb 28 · stopped27 days

FinanceFeb 22 to Feb 28 · stopped6 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 – Feb 1

  1. Jan 11Referred to the House committee on Ways and Means
  2. Jan 26Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Jan 30Read the third time in the House
  4. Feb 1Committee substitute adopted in the House
  5. Point of order raised in the House
  6. Point of order not well taken in the House
  7. Passed the House

In the Senate Feb 1 – Feb 28

  1. Feb 1Motion in the House to reconsider entered (Criswell, Smith and Lamar)
  2. Feb 2Motion in the House to table the motion to reconsider lost
  3. Feb 6Motion in the House to reconsider tabled
  4. Feb 7Sent to the Senate
  5. Feb 22Referred to the Senate committee on Finance
  6. Feb 28Died in committee in the Senate
All 13 actions, as published
  1. Jan 11Referred To Ways and MeansHouse of Representatives
  2. Jan 26Title Suff Do Pass Comm SubHouse of Representatives
  3. Jan 30Read the Third TimeHouse of Representatives
  4. Feb 1Committee Substitute AdoptedHouse of Representatives
  5. Feb 1Point of Order RaisedHouse of Representatives
  6. Feb 1Point of Order-Not Well TakenHouse of Representatives
  7. Feb 1PassedHouse of Representatives
  8. Feb 1Motion to Reconsider Entered (Criswell, Smith, Lamar)House of Representatives
  9. Feb 2Motion to Recnsdr Tabled LostHouse of Representatives
  10. Feb 6Motion to Reconsider TabledHouse of Representatives
  11. Feb 7Transmitted To SenateHouse of Representatives
  12. Feb 22Referred To FinanceSenate
  13. Feb 28Died In CommitteeSenate