Did not become law. It stopped in the Senate's Finance Committee on March 2, 2021. The 2021 session has ended.
2021 Regular Session
House Bill 1142
Construction; revise contractor's tax regarding certain, require permits in counties/municipalities with construction codes.
What it does
The synopsis the Legislature published with the bill.
AN ACT TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE COST OF UNIMPROVED LAND AND THE COSTS OF SALE OF IMPROVED PROPERTY SHALL NOT BE INCLUDED IN THE TOTAL CONTRACT PRICE OR COMPENSATION RECEIVED FOR PURPOSES OF THE CONTRACTOR'S TAX; TO DELETE THE PROVISION OF LAW THAT EXCLUDES RESIDENTIAL CONSTRUCTION FROM THE CONTRACT PRICE OR COMPENSATION RECEIVED FOR PURPOSES OF THE CONTRACTOR'S TAX; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PORTION OF STATE SALES TAX REVENUE DERIVED FROM THE CONTRACTOR'S TAX SHALL BE DEPOSITED INTO A SPECIAL FUND CREATED BY THIS ACT IN THE STATE TREASURY AND DISTRIBUTED TO MUNICIPALITIES; TO AMEND SECTIONS 19-5-9 AND 21-19-25, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT TO THE EXTENT THAT A COUNTY OR MUNICIPALITY HAS ADOPTED CERTAIN CONSTRUCTION CODES WHICH REQUIRE PERMITTING AS A CONDITION TO CONSTRUCTION, THEN SUCH PERMITS SHALL CONTAIN ON THEIR FACE THE PRIME CONTRACTOR'S MATERIAL PURCHASE CERTIFICATE NUMBER FURNISHED BY THE DEPARTMENT OF REVENUE AND A COPY OF THE MATERIAL PURCHASE CERTIFICATE SHALL BE REQUIRED TO BE PROVIDED TO THE COUNTY OR MUNICIPALITY AS PART OF THE PRIME CONTRACTOR'S APPLICATION FOR SUCH PERMIT, PRIOR TO THE ISSUANCE OF A PERMIT; 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
Sponsor
Its course
January 18 to March 2, 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 action11 actions on 7 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 2 · stopped20 days
FinanceFeb 18 to Mar 2 · stopped12 days
Amendments
Each amendment offered, and what became of it.
House of Representatives floor amendmentAdopted
Adopted Feb 10
House of Representatives floor amendmentAdopted
Adopted Feb 11
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
- Jan 18Referred to the House committee on Ways and Means
- Jan 27Reported from committee in the House: title sufficient, do pass
- Feb 10Amended in the House
- Passed the House as amended
In the Senate Feb 10 – Mar 2
- Feb 10Motion in the House to reconsider entered (Lamar, Steverson and Morgan)
- Feb 11Reconsidered in the House
- Amended in the House
- Passed the House as amended
- Feb 12Sent to the Senate
- Feb 18Referred to the Senate committee on Finance
- Mar 2Died in committee in the Senate
All 11 actions, as published
- Jan 18Referred To Ways and MeansHouse of Representatives
- Jan 27Title Suff Do PassHouse of Representatives
- Feb 10AmendedHouse of Representatives
- Feb 10Passed As AmendedHouse of Representatives
- Feb 10Motion to Reconsider Entered (Lamar, Steverson, Morgan)House of Representatives
- Feb 11ReconsideredHouse of Representatives
- Feb 11AmendedHouse of Representatives
- Feb 11Passed As AmendedHouse of Representatives
- Feb 12Transmitted To SenateHouse of Representatives
- Feb 18Referred To FinanceSenate
- Mar 2Died In CommitteeSenate