l9n/ Mississippi

2018 Regular Session

Senate Bill 2746

Sales tax; revise provisions regarding denial/revocation of permit due to unpaid tax liability.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 27, 2018. The 2018 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE COMMISSIONER OF REVENUE MAY DENY AN APPLICATION FOR A SALES TAX PERMIT OR REVOKE A SALES TAX PERMIT IF THE APPLICANT OR TAXPAYER IS AN ENTITY AND ANY PARTNER, MEMBER, OR PRINCIPAL OFFICER OF SUCH ENTITY HAS FAILED TO SATISFY ALL OF THE FINALLY DETERMINED TAX LIABILITIES OWED BY THAT PARTNER, MEMBER OR PRINCIPAL OFFICER FROM A PREVIOUS BUSINESS; TO PROVIDE THAT SUCH DENIAL OR REVOCATION BASED ON A PARTNER'S, MEMBER'S OR PRINCIPAL OFFICER'S FINALLY DETERMINED TAX LIABILITY SHALL ONLY BE AUTHORIZED IF THE PARTNER, MEMBER OR PRINCIPAL OFFICER OWNS 10% OR MORE OF THE ENTITY, IS OR WILL BE EXERCISING RESPONSIBILITY FOR FISCAL MANAGEMENT AND WAS EXERCISING RESPONSIBILITY FOR FISCAL MANAGEMENT WHEN THE TAX LIABILITY OF THE PREVIOUS BUSINESS ACCRUED; TO PROVIDE THAT IN LIEU OF DENYING OR REVOKING A PERMIT, THE COMMISSIONER MAY ACCEPT AN INCREASED OR ADDITIONAL BOND WHICH SHALL BE IN THE AMOUNT OF THE LIABILITY DUE; 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 15 to February 27, 2018, 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 action7 actions on 6 days

In the SenateJan 15 to Feb 824 days

FinanceJan 15 to Jan 2510 days

In the House of RepresentativesFeb 8 to Feb 27 · stopped19 days

Ways and MeansFeb 19 to Feb 27 · stopped8 days

Amendments

Each amendment offered, and what became of it.

  • Senate floor amendmentAdopted

    Adopted Feb 8

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 15 – Feb 8

  1. Jan 15Referred to the Senate committee on Finance
  2. Jan 25Reported from committee in the Senate: title sufficient, do pass
  3. Feb 8Amended in the Senate
  4. Passed the Senate as amended

In the House of Representatives Feb 12 – Feb 27

  1. Feb 12Sent to the House
  2. Feb 19Referred to the House committee on Ways and Means
  3. Feb 27Died in committee in the House
All 7 actions, as published
  1. Jan 15Referred To FinanceSenate
  2. Jan 25Title Suff Do PassSenate
  3. Feb 8AmendedSenate
  4. Feb 8Passed As AmendedSenate
  5. Feb 12Transmitted To HouseSenate
  6. Feb 19Referred To Ways and MeansHouse of Representatives
  7. Feb 27Died In CommitteeHouse of Representatives