MS SB2927

Amends Section 27-67-4 of the Mississippi Code to establish that persons making remote sales are subject to Mississippi's use tax when they solicit or transact business in the state through employees, independent contractors, agents, or other representatives.

Defines a "remote sale" as sales of tangible personal property or specified digital products ordered by mail or other means from a person outside Mississippi, with delivery to a purchaser within the state.

Establishes a presumption that a person is soliciting business through a representative if they have an agreement with a Mississippi resident who, for commission or consideration, refers potential customers (including through internet links), unless rebutted by proof that no constitutional nexus requirement is satisfied.

Lists seven circumstances under which remote sellers are subject to Mississippi's use tax, including maintaining retail establishments in the state, employing in-state representatives, or systematically exploiting the state's consumer market through advertising and media.

Takes effect July 1, 2010.