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MS HB146

Bill

Official Source

Status

Failed

3/28/2012

Primary Sponsor

Stephen Holland

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Exempts from sales tax tangible personal property sold at auctions conducted by auctioneers or auction firms licensed under Mississippi's Auctioneers License Act (Section 73-4-1 et seq.).

  • Exempts from sales tax tangible personal property sold at flea markets that have a license, permit, or other proper authority issued by a local governing authority.

  • Exempts from sales tax tangible personal property sold at antique malls as defined by the Department of Revenue.

  • Takes effect July 1, 2012.

Legislative Description

Sales tax; exempt sales made at auctions, flea markets and antique malls.

Last Action

Died In Committee

3/28/2012

Full Bill Text

No bill text available