MS HB239

Excludes finance charges, carrying charges, and other additions to selling price resulting from deferred payments from "gross proceeds of sales" for Mississippi sales tax purposes

Excludes finance charges, carrying charges, and other additions to selling price resulting from deferred payments from "purchase price" or "sales price" for Mississippi use tax purposes

Preserves all existing claims, assessments, appeals, and collection rights for taxes due or accrued before the effective date

Effective date: July 1, 2012