l9n/ Mississippi

2020 Regular Session

Senate Bill 2291

Sales tax; require Department of Revenue certificate for commercial farmers to receive 1.5% sales tax rate.

Did not become law. It stopped in the House of Representatives's Agriculture Committee on June 9, 2020. The 2020 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO REQUIRE A CERTIFICATE FROM THE DEPARTMENT OF REVENUE FOR COMMERCIAL FARMERS TO RECEIVE THE 1.5% SALES TAX RATE FOR FARM TRACTORS, PARTS AND LABOR USED TO MAINTAIN AND/OR REPAIR SUCH TRACTORS, AND FARM IMPLEMENTS TO BE USED IN CERTAIN SPECIFIED APPLICATIONS; TO REQUIRE PRESENTATION OF THE CERTIFICATE AT THE TIME OF PURCHASE TO RECEIVE THE REDUCED RATE; TO REQUIRE THE DEPARTMENT TO ESTABLISH AN APPLICATION PROCESS FOR ISSUANCE OF THE CERTIFICATE, INCLUDING VERIFICATION BY THE APPLICANT THAT THE IMPLEMENTS PURCHASED AT THE REDUCED RATE WILL BE USED FOR THE STATUTORILY SPECIFIED AGRICULTURAL PURPOSES; TO PROVIDE THAT EACH CERTIFICATE SHALL BE NUMBERED AND SHALL BE VALID FOR FOUR YEARS, OR UNTIL THE APPLICANT IS NO LONGER OPERATING WITHIN THE SCOPE OF THE ORIGINAL APPLICATION; TO SUBJECT MISREPRESENTATION ON THE APPLICATION TO APPLICABLE TAX, PENALTY AND INTEREST; 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

4 co-sponsors

Neil S. Whaley, Philip Moran, Kathy L. Chism, Chad McMahan

Its course

February 7 to June 9, 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 action7 actions on 7 days

In the SenateFeb 7 to Mar 426 days

AgricultureFeb 7 to Feb 2417 days

FinanceFeb 24 to Feb 273 days

In the House of RepresentativesMar 4 to Jun 9 · stopped97 days

AgricultureMar 17 to Jun 9 · stopped84 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 Feb 7 – Mar 4

  1. Feb 7Referred to the Senate committees on Agriculture and on Finance
  2. Feb 24Reported from AG to FI in the Senate: title sufficient, do pass
  3. Feb 27Reported from committee in the Senate: title sufficient, do pass
  4. Mar 4Passed the Senate

In the House of Representatives Mar 5 – Jun 9

  1. Mar 5Sent to the House
  2. Mar 17Referred to the House committees on Agriculture and on Ways and Means
  3. Jun 9Died in committee in the House
All 7 actions, as published
  1. Feb 7Referred To Agriculture;FinanceSenate
  2. Feb 24DR - TSDP: AG To FISenate
  3. Feb 27Title Suff Do PassSenate
  4. Mar 4PassedSenate
  5. Mar 5Transmitted To HouseSenate
  6. Mar 17Referred To Agriculture;Ways and MeansHouse of Representatives
  7. Jun 9Died In CommitteeHouse of Representatives