l9n/ Mississippi

2020 Regular Session

House Bill 379

Mississippi Marketplace Facilitator Act of 2020; create.

Became law as Chapter 425, Laws of 2020, signed June 30, 2020, 151 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO CREATE THE MISSISSIPPI MARKETPLACE FACILITATOR ACT OF 2020; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "RETAILER" AND "RETAIL SALE" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "DOING BUSINESS" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "PERSON DOING BUSINESS IN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW; TO DEFINE THE TERMS "MARKETPLACE FACILITATOR," "MARKETPLACE SELLER" AND "REMOTE SELLER" UNDER THE MISSISSIPPI USE TAX LAW; TO AMEND SECTION 27-67-11, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO AUDIT A MARKETPLACE FACILITATOR SOLELY FOR SALES MADE BY MARKETPLACE SELLERS AND FACILITATED BY THE MARKETPLACE FACILITATOR; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL NOT AUDIT A MARKETPLACE SELLER FOR SALES FACILITATED BY A MARKETPLACE FACILITATOR EXCEPT TO THE EXTENT A MARKETPLACE FACILITATOR SEEKS RELIEF FROM LIABILITY TO COLLECT AND REMIT USE TAX DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE MARKETPLACE FACILITATOR BY THE MARKETPLACE SELLER; TO SPECIFY THAT THE MARKETPLACE FACILITATOR AND THE MARKETPLACE SELLER ARE NOT PROHIBITED, UNDER CERTAIN CIRCUMSTANCES, FROM CONTRACTUALLY AGREEING TO HAVE THE MARKETPLACE SELLER COLLECT AND REMIT ALL APPLICABLE TAXES AND FEES; TO AMEND SECTION 27-67-31, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF STATE USE TAX REVENUE THAT IS DIVERTED TO THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION FUND; 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

Its course

January 31 to June 30, 2020, 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 action22 actions on 15 days

In the House of RepresentativesJan 31 to Feb 2525 days

Ways and MeansJan 31 to Feb 2020 days

In the SenateFeb 25 to Jun 12108 days

FinanceMay 11 to Jun 424 days

Back in the House of RepresentativesJun 12 to Jun 2311 days

With the GovernorJun 23 to Jun 307 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives floor amendmentPending

  • House of Representatives floor amendmentPending

  • Senate committee amendmentPending

  • Senate floor amendmentPending

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 31 – Feb 25

  1. Jan 31Referred to the House committee on Ways and Means
  2. Feb 20Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Feb 25Committee substitute adopted in the House
  4. Passed the House as amended

In the Senate Feb 25 – Jun 12

  1. Feb 25Motion in the House to reconsider entered (Hines, Lamar and Steverson)
  2. Feb 27Motion in the House to reconsider tabled
  3. Feb 28Sent to the Senate
  4. May 11Referred to the Senate committee on Finance
  5. Jun 4Reported from committee in the Senate: title sufficient, do pass as amended
  6. Jun 12Amended in the Senate
  7. Passed the Senate as amended

Back in the House of Representatives Jun 16 – Jun 23

  1. Jun 16Returned to the House to concur in the Senate's amendments
  2. Jun 17Declined in the House to concur, and invited a conference
  3. Jun 18Conferees named in the House: Lamar, Steverson and Massengill
  4. Conferees named in the Senate: Harkins, Doty and Thompson
  5. Conference report filed in the House
  6. Conference report filed in the Senate
  7. Jun 19Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. Jun 23Enrolled bill signed in the House

To the Governor Jun 24 – Jun 30

  1. Jun 24Enrolled bill signed in the Senate
  2. Jun 30Approved by the Governor
All 22 actions, as published
  1. Jan 31Referred To Ways and MeansHouse of Representatives
  2. Feb 20Title Suff Do Pass Comm SubHouse of Representatives
  3. Feb 25Committee Substitute AdoptedHouse of Representatives
  4. Feb 25Passed As AmendedHouse of Representatives
  5. Feb 25Motion to Reconsider Entered (Hines, Lamar, Steverson)House of Representatives
  6. Feb 27Motion to Reconsider TabledHouse of Representatives
  7. Feb 28Transmitted To SenateHouse of Representatives
  8. May 11Referred To FinanceSenate
  9. Jun 4Title Suff Do Pass As AmendedSenate
  10. Jun 12AmendedSenate
  11. Jun 12Passed As AmendedSenate
  12. Jun 16Returned For ConcurrenceSenate
  13. Jun 17Decline to Concur/Invite ConfHouse of Representatives
  14. Jun 18Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  15. Jun 18Conferees Named Harkins,Doty,ThompsonSenate
  16. Jun 18Conference Report FiledHouse of Representatives
  17. Jun 18Conference Report FiledSenate
  18. Jun 19Conference Report AdoptedHouse of Representatives
  19. Jun 19Conference Report AdoptedSenate
  20. Jun 23Enrolled Bill SignedHouse of Representatives
  21. Jun 24Enrolled Bill SignedSenate
  22. Jun 30Approved by GovernorGovernor