l9n/ Mississippi

2024 Regular Session

House Bill 1764

Sales tax; revise rate regarding certain oil, gas and other mineral resources services, equipment and materials.

Became law as Chapter 482, Laws of 2024, signed May 8, 2024, 64 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT SALES OF EQUIPMENT AND MATERIALS USED IN CONNECTION WITH GEOPHYSICAL SURVEYING, EXPLORING, DEVELOPING, DRILLING, REDRILLING, COMPLETING, WORKING OVER, PRODUCING, DISTRIBUTING, OR TESTING OF OIL, GAS AND OTHER MINERAL RESOURCES SHALL BE TAXED AT THE RATE OF FOUR AND ONE-HALF PERCENT, AND THAT OPERATORS THAT REBILL SALES OF EQUIPMENT AND MATERIALS TO NONOPERATING WORKING INTEREST OWNERS ON BEHALF OF A JOINT ACCOUNT THROUGH THE JOINT INTEREST BILLING (JIB), WHERE THE SALES TAX HAS BEEN PAID OR ACCRUED BY THE OPERATOR SHALL NOT BE CHARGED A SALES TAX ON THE JIB AS SERVICES INCOME; TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO REMOVE FROM THE CONTRACTOR'S TAX CONTRACTS EXCEEDING $10,000.00 FOR THE REDRILLING, OR WORKING OVER, OR OF DRILLING OR COMPLETING AN OIL WELL OR A GAS WELL; TO AMEND SECTION 27-65-23, MISSISSIPPI CODE OF 1972, TO REVISE THE SALES TAX IMPOSED ON VARIOUS SERVICES TO PROVIDE FOR A TAX RATE OF FOUR AND ONE-HALF PERCENT ON INCOME FROM SERVICES PERFORMED IN CONNECTION WITH GEOPHYSICAL SURVEYING, EXPLORING, DEVELOPING, DRILLING, REDRILLING, COMPLETING, WORKING OVER, PRODUCING, DISTRIBUTING, OR TESTING OF OIL, GAS AND OTHER MINERAL RESOURCES, INCLUDING OVERHEAD SERVICES, AND THAT OPERATORS THAT REBILL SALES OF EQUIPMENT AND MATERIALS TO NONOPERATING WORKING INTEREST OWNERS ON BEHALF OF A JOINT ACCOUNT THROUGH THE JOINT INTEREST BILLING (JIB), WHERE THE SALES TAX HAS BEEN PAID OR ACCRUED BY THE OPERATOR SHALL NOT BE CHARGED A SALES TAX ON THE JIB AS SERVICES INCOME; 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

Its course

March 5 to May 8, 2024, 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 RepresentativesMar 5 to Mar 2722 days

Ways and MeansMar 5 to Mar 2621 days

In the SenateMar 27 to Apr 1620 days

FinanceApr 8 to Apr 157 days

Back in the House of RepresentativesApr 16 to May 115 days

With the GovernorMay 1 to May 87 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Apr 16

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 Mar 5 – Mar 27

  1. Mar 5Referred to the House committee on Ways and Means
  2. Mar 26Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Mar 27Committee substitute adopted in the House
  4. Passed the House

In the Senate Mar 28 – Apr 16

  1. Mar 28Sent to the Senate
  2. Apr 8Referred to the Senate committee on Finance
  3. Apr 15Reported from committee in the Senate: title sufficient, do pass as amended
  4. Apr 16Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Apr 17 – May 1

  1. Apr 17Returned to the House to concur in the Senate's amendments
  2. Apr 19Declined in the House to concur, and invited a conference
  3. Apr 22Conferees named in the House: Lamar, Steverson and Powell
  4. Apr 24Conferees named in the Senate: Harkins, Carter and Brumfield
  5. Apr 27Conference report filed in the Senate
  6. Conference report filed in the House
  7. Apr 29Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. May 1Enrolled bill signed in the House

To the Governor May 1 – May 8

  1. May 1Enrolled bill signed in the Senate
  2. May 8Approved by the Governor
All 20 actions, as published
  1. Mar 5Referred To Ways and MeansHouse of Representatives
  2. Mar 26Title Suff Do Pass Comm SubHouse of Representatives
  3. Mar 27Committee Substitute AdoptedHouse of Representatives
  4. Mar 27PassedHouse of Representatives
  5. Mar 28Transmitted To SenateHouse of Representatives
  6. Apr 8Referred To FinanceSenate
  7. Apr 15Title Suff Do Pass As AmendedSenate
  8. Apr 16AmendedSenate
  9. Apr 16Passed As AmendedSenate
  10. Apr 17Returned For ConcurrenceSenate
  11. Apr 19Decline to Concur/Invite ConfHouse of Representatives
  12. Apr 22Conferees Named Lamar,Steverson,PowellHouse of Representatives
  13. Apr 24Conferees Named Harkins,Carter,BrumfieldSenate
  14. Apr 27Conference Report FiledSenate
  15. Apr 27Conference Report FiledHouse of Representatives
  16. Apr 29Conference Report AdoptedHouse of Representatives
  17. Apr 29Conference Report AdoptedSenate
  18. May 1Enrolled Bill SignedHouse of Representatives
  19. May 1Enrolled Bill SignedSenate
  20. May 8Approved by GovernorGovernor