MS HB135

Amends Mississippi Code Section 27-67-4 to expand use tax collection requirements for remote sellers operating in the state.

Subjects remote sellers to Mississippi use tax when they solicit or transact business through employees, independent contractors, agents, or other representatives in the state.

Creates a presumption that a person solicits business through a representative if they have an agreement with a Mississippi resident who refers customers via internet links or other means in exchange for commission or consideration, though this presumption can be rebutted.

Defines "remote sale" as tangible personal property or digital products ordered by mail or other means and delivered to an in-state purchaser from an out-of-state seller.

Takes effect July 1, 2012.