l9n/ Mississippi

2017 Regular Session

Senate Bill 2008

Use tax; seller must collect if the sale is solicited through a resident that is receiving compensation for certain customer referrals.

Did not become law. It stopped in the Senate's Finance 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 27-67-4, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PERSON IS SUBJECT TO THE POWER OF THIS STATE TO LEVY AND COLLECT THE USE TAX WHEN THE PERSON MAKES A SALE OF TANGIBLE PERSONAL PROPERTY TAXABLE UNDER THIS ARTICLE BY SOLICITING BUSINESS THROUGH AN INDEPENDENT CONTRACTOR OR OTHER REPRESENTATIVE WHO IS A RESIDENT OF THIS STATE; TO PROVIDE THAT A PERSON SHALL BE PRESUMED TO BE SOLICITING BUSINESS THROUGH AN INDEPENDENT CONTRACTOR OR OTHER REPRESENTATIVE WHO IS A RESIDENT OF THIS STATE IF THE PERSON HAS ENTERED INTO AN AGREEMENT WITH A RESIDENT OF THIS STATE UNDER WHICH THE RESIDENT, FOR A COMMISSION OR OTHER CONSIDERATION, DIRECTLY OR INDIRECTLY REFERS POTENTIAL CUSTOMERS, WHETHER BY A LINK ON AN INTERNET WEBSITE OR OTHERWISE, TO THE SELLER, IF THE CUMULATIVE GROSS RECEIPTS FROM SALES BY THE SELLER TO THE CUSTOMERS IN THE STATE WHO ARE REFERRED TO THE SELLER BY ALL RESIDENTS WITH THIS TYPE OF AN AGREEMENT WITH THE SELLER IS IN EXCESS OF $10,000.00 DURING THE PRECEDING FOUR QUARTERLY PERIODS; 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

Its course

January 5 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 SenateJan 5 to Jan 31 · stopped26 days

FinanceJan 5 to Jan 31 · stopped26 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 5 – Jan 31

  1. Referred to the Senate committee on Finance
  2. Died in committee in the Senate
All 2 actions, as published