House Bill 968

AN ACT TO AMEND SECTION 27-65-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TANGIBLE PERSONAL PROPERTY" UNDER THE STATE SALES TAX LAW; TO DEFINE THE TERMS "COMPUTER SOFTWARE", "COMPUTER SOFTWARE SERVICE" AND "COMPUTER SERVICE" UNDER THE STATE SALES TAX LAW; TO AMEND SECTION 27-65-23, MISSISSIPPI CODE OF 1972, TO CLARIFY THE TAXATION OF COMPUTER SERVICE; TO REVISE THE TYPE OF APPORTIONMENT FORMULAE THAT MAY BE USED WHEN A TAXPAYER PERFORMS UNITARY SERVICES; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TANGIBLE PERSONAL PROPERTY" UNDER THE STATE USE TAX LAW; TO DEFINE THE TERM "COMPUTER SOFTWARE" UNDER THE STATE USE TAX LAW; TO PROVIDE THAT A TAXPAYER THAT HAS PAID A SALES TAX IN ANOTHER STATE ON COMPUTER SOFTWARE, COMPUTER SOFTWARE SERVICE OR COMPUTER SERVICE THAT IS TAXABLE IN THIS STATE SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED IN THIS STATE ON SUCH COMPUTER SOFTWARE, COMPUTER SOFTWARE SERVICE OR COMPUTER SERVICE TO THE EXTENT THAT THE AMOUNT OF THE OTHER TAX IS PROPERLY DUE AND ACTUALLY PAID IN THE OTHER STATE AND TO THE EXTENT THAT THE RATE OF SALES TAX IMPOSED BY AND PAID IN THE OTHER STATE DOES NOT EXCEED THE RATE OF SALES TAX IMPOSED IN THIS STATE; TO PROVIDE FOR THE ALLOCATION OF TAXABLE AND NONTAXABLE PORTIONS OF COMPUTER SOFTWARE, COMPUTER SOFTWARE SERVICE OR COMPUTER SERVICE IN BUNDLED TRANSACTIONS; TO PROVIDE A METHOD FOR A TAXPAYER THAT PAID SALES OR USE TAX TO A VENDOR THAT COLLECTED AND REMITTED SUCH TAXES TO THE DEPARTMENT OF REVENUE TO REQUEST A REFUND FROM THE DEPARTMENT OF REVENUE FOR EXCESS TAXES COLLECTED BY THE VENDOR; TO CLARIFY THAT A TAXPAYER USING COMPUTER SOFTWARE, COMPUTER SOFTWARE SERVICE OR COMPUTER SERVICE FROM BOTH WITHIN AND WITHOUT MISSISSIPPI, MAY APPORTION THE SALES TAX OR USE TAX ON THE PURCHASE OF COMPUTER SOFTWARE, COMPUTER SOFTWARE SERVICE OR COMPUTER SERVICE ACCORDING TO THE USE IN MISSISSIPPI COMPARED TO THE TOTAL USE IN ALL STATES; TO BRING FORWARD SECTION 27-65-7, MISSISSIPPI CODE OF 1972, WHICH DEFINES CERTAIN TERMS UNDER THE STATE SALES TAX, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-65-19, MISSISSIPPI CODE OF 1972, WHICH LEVIES SALES TAX ON UTILITIES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-65-93, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR CERTAIN DUTIES OF THE COMMISSIONER OF REVENUE UNDER THE STATE SALES TAX LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-67-5, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE LEVY OF USE TAX, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

In the House of Representatives

• John Thomas "Trey" Lamar, III

  Sponsor

• House of Representatives floor amendmentAdopted

  Adopted Feb 9

• Senate committee amendmentAdopted

  Adopted Mar 6

l9n doesn't hold this bill's text yet.

In the House of Representatives Jan 16 – Feb 9

1. Jan 16Referred to the House committee on Ways and Means
2. Jan 19Reported from committee in the House: title sufficient, do pass as a committee substitute
3. Feb 9In the House: Committee Substitute Tabled
4. Amended in the House
5. Passed the House as amended

In the Senate Feb 10 – Mar 6

1. Feb 10Sent to the Senate
2. Feb 13Referred to the Senate committee on Finance
3. Feb 28Reported from committee in the Senate: title sufficient, do pass as amended
4. Mar 6Amended in the Senate
5. Passed the Senate as amended

To the Governor Mar 7 – Mar 23

1. Mar 7Returned to the House to concur in the Senate's amendments
2. Mar 23Died on the calendar in the House