l9n/ Mississippi

2022 Regular Session

Senate Bill 2008

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 Senate's Agriculture Committee on February 1, 2022. The 2022 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

January 6 to February 1, 2022, 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 action2 actions on 2 days

In the SenateJan 6 to Feb 1 · stopped26 days

AgricultureJan 6 to Feb 1 · stopped26 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 Jan 6 – Feb 1

  1. Jan 6Referred to the Senate committees on Agriculture and on Finance
  2. Feb 1Died in committee in the Senate
All 2 actions, as published
  1. Jan 6Referred To Agriculture;FinanceSenate
  2. Feb 1Died In CommitteeSenate