l9n/ Mississippi

2021 Regular Session

House Bill 1139

Income, sales and use taxes; remove requirement that certain taxpayers pay June tax liability on or before June 25.

Became law as Chapter 475, Laws of 2021, signed April 20, 2021, 92 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-309, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES EMPLOYERS WITH AN AVERAGE MONTHLY WITHHOLDING TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE WITHHOLDING TAX LIABILITY FOR THE CURRENT TAXABLE YEAR OR AT LEAST 75% OF THEIR JUNE WITHHOLDING TAX LIABILITY FOR THE PRECEDING TAXABLE YEAR; TO AMEND SECTION 27-65-33, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES TAXPAYERS WHO ARE REQUIRED TO COLLECT SALES TAX AND WHO HAVE AN AVERAGE MONTHLY SALES TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE SALES TAX LIABILITY FOR THE CURRENT CALENDAR YEAR OR AT LEAST 75% OF THEIR JUNE SALES TAX LIABILITY FOR THE PRECEDING CALENDAR YEAR; TO AMEND SECTION 27-67-17, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION THAT REQUIRES TAXPAYERS WHO ARE REQUIRED TO COLLECT USE TAX AND WHO HAVE AN AVERAGE MONTHLY USE TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR TO PAY, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE USE TAX LIABILITY FOR THE CURRENT CALENDAR YEAR OR AT LEAST 75% OF THEIR JUNE USE TAX LIABILITY FOR THE PRECEDING CALENDAR YEAR; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO REVISE THE COUNTIES ELIGIBLE FOR A DIVERSION OF A PORTION OF THE SALES TAX REVENUE COLLECTED ON BUSINESS ACTIVITIES WITHIN A REDEVELOPMENT PROJECT AREA DEVELOPED UNDER THE TAX INCREMENT FINANCING ACT IF THE COUNTY HAS ISSUED BONDS UNDER THE TAX INCREMENT FINANCING ACT TO FINANCE ALL OR A PORTION OF SUCH REDEVELOPMENT PROJECT, ANY DEBT SERVICE FOR SUCH INDEBTEDNESS IS OUTSTANDING, AND A DEVELOPMENT WITH A VALUE OF $10,000,000.00 OR MORE IS, OR WILL BE, LOCATED IN THE REDEVELOPMENT AREA; 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

3 co-sponsors

Chris Brown, Carolyn Crawford, C. Scott Bounds

Its course

January 18 to April 20, 2021, 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 action20 actions on 15 days

In the House of RepresentativesJan 18 to Feb 1023 days

Ways and MeansJan 18 to Jan 279 days

In the SenateFeb 10 to Mar 927 days

FinanceFeb 16 to Mar 214 days

Back in the House of RepresentativesMar 9 to Apr 123 days

With the GovernorApr 1 to Apr 2019 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Feb 10

  • Senate committee amendmentAdopted

    Adopted Mar 9

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 18 – Feb 10

  1. Jan 18Referred to the House committee on Ways and Means
  2. Jan 27Reported from committee in the House: title sufficient, do pass as amended
  3. Feb 10Amended in the House
  4. Passed the House as amended

In the Senate Feb 12 – Mar 9

  1. Feb 12Sent to the Senate
  2. Feb 16Referred to the Senate committee on Finance
  3. Mar 2Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 9Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 10 – Apr 1

  1. Mar 10Returned to the House to concur in the Senate's amendments
  2. Mar 17Declined in the House to concur, and invited a conference
  3. Mar 23Conferees named in the House: Lamar, Steverson and Massengill
  4. Mar 24Conferees named in the Senate: Harkins, Bryan and Hopson
  5. Mar 29Conference report filed in the House
  6. Conference report filed in the Senate
  7. Mar 30Conference report adopted in the Senate
  8. Conference report adopted in the House
  9. Apr 1Enrolled bill signed in the House

To the Governor Apr 1 – Apr 20

  1. Apr 1Enrolled bill signed in the Senate
  2. Apr 20Approved by the Governor
All 20 actions, as published
  1. Jan 18Referred To Ways and MeansHouse of Representatives
  2. Jan 27Title Suff Do Pass As AmendedHouse of Representatives
  3. Feb 10AmendedHouse of Representatives
  4. Feb 10Passed As AmendedHouse of Representatives
  5. Feb 12Transmitted To SenateHouse of Representatives
  6. Feb 16Referred To FinanceSenate
  7. Mar 2Title Suff Do Pass As AmendedSenate
  8. Mar 9AmendedSenate
  9. Mar 9Passed As AmendedSenate
  10. Mar 10Returned For ConcurrenceSenate
  11. Mar 17Decline to Concur/Invite ConfHouse of Representatives
  12. Mar 23Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  13. Mar 24Conferees Named Harkins,Bryan,HopsonSenate
  14. Mar 29Conference Report FiledHouse of Representatives
  15. Mar 29Conference Report FiledSenate
  16. Mar 30Conference Report AdoptedSenate
  17. Mar 30Conference Report AdoptedHouse of Representatives
  18. Apr 1Enrolled Bill SignedHouse of Representatives
  19. Apr 1Enrolled Bill SignedSenate
  20. Apr 20Approved by GovernorGovernor