Senate Bill 3021

AN ACT TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION VESSELS WHILE IN THE POSSESSION OF THE MANUFACTURER, BUILDER OR CONVERTER THAT ARE USED FOR THE EXPLORATION FOR, OR PRODUCTION OF, OIL, GAS AND OTHER MINERALS OFFSHORE OUTSIDE THE BOUNDARIES OF THIS STATE AND VESSELS THAT WERE USED FOR THE EXPLORATION FOR, OR PRODUCTION OF, OIL, GAS AND OTHER MINERALS THAT ARE CONVERTED TO A NEW SERVICE FOR USE OUTSIDE THE BOUNDARIES OF THIS STATE; TO PROVIDE THAT A VESSEL EXEMPT FROM TAXATION UNDER THIS PROVISION MAY NOT BE EXEMPT FOR A PERIOD OF MORE THAN THREE YEARS UNLESS CERTAIN ACTION IS TAKEN BY LOCAL GOVERNING AUTHORITIES; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXEMPT SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF A BUILDING, OR ANY ADDITION OR IMPROVEMENT THEREON, SALES OF MACHINERY AND/OR EQUIPMENT TO BE USED THEREIN, AND SALES OF PROCESSING MACHINERY AND EQUIPMENT WHICH IS PERMANENTLY ATTACHED TO THE GROUND OR TO A PERMANENT FOUNDATION WHICH IS NOT BY ITS NATURE INTENDED TO BE HOUSED IN A BUILDING STRUCTURE, NO LATER THAN THREE MONTHS AFTER INITIAL STARTUP OR EXPANSION OF A CERTAIN PERMANENT ENTERPRISE ENGAGED IN THE CONVERSION OF NATURAL SAND INTO PROPPANTS USED IN OIL AND GAS EXPLORATION AND DEVELOPMENT WITH AT LEAST 95% OF SUCH PROPPANTS USED IN THE PRODUCTION OF OIL AND/OR GAS FROM HORIZONTALLY DRILLED WELLS AND/OR HORIZONTALLY DRILLED RECOMPLETION WELLS; TO AMEND SECTION 27-65-107, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF ELECTRICITY, CURRENT, POWER, STEAM, COAL, NATURAL GAS, LIQUEFIED PETROLEUM GAS OR OTHER FUEL TO A PERMANENT ENTERPRISE THAT IS ELIGIBLE FOR SUCH EXEMPTION UPON COMPLETION OF THE EXPANSION UPON WHICH SUCH EXEMPTION IS BASED IF CERTAIN REQUIREMENTS ARE MET; AND FOR RELATED PURPOSES; AND FOR RELATED PURPOSES.

In the Senate

• Michael Watson

  Sponsor

• House of Representatives committee amendmentAdopted

  Adopted Mar 9

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

In the Senate Feb 14 – Feb 22

1. Feb 14Referred to the Senate committee on Finance
2. Feb 21Reported from committee in the Senate: title sufficient, do pass as a committee substitute
3. Feb 22Committee substitute adopted in the Senate
4. Passed the Senate

In the House of Representatives Feb 23 – Mar 9

1. Feb 23Sent to the House
2. Feb 24Referred to the House committee on Ways and Means
3. Mar 8Reported from committee in the House: title sufficient, do pass as amended
4. Mar 9Amended in the House
5. Passed the House as amended

Back in the Senate Mar 13 – Mar 30

1. Mar 13Returned to the Senate to concur in the House's amendments
2. Mar 16Declined in the Senate to concur, and invited a conference
3. Mar 23Conferees named in the Senate: Fillingane, Kirby and Chassaniol
4. Conferees named in the House: Smith, Lamar and Busby
5. Mar 25Conference report filed in the House
6. Conference report filed in the Senate
7. Mar 26Tabled in the House, subject to being called up again
8. Conference report adopted in the House
9. Mar 27Conference report adopted in the Senate
10. Mar 30Enrolled bill signed in the Senate

To the Governor Mar 30 – Apr 6

1. Mar 30Enrolled bill signed in the House
2. Apr 6Approved by the Governor