MS SB2368

Expands types of documents that can be filed with the Department of Revenue by specifying filing methods manually or electronically, including permits, licenses, titles, and powers of attorney.

Establishes that signing or affixing an electronic signature to documents filed with the Department of Revenue constitutes swearing under oath that information is true and correct, with perjury penalties up to 10 years imprisonment for knowingly submitting false information.

Authorizes the Department of Revenue to release confidential information and documents to persons designated in properly executed powers of attorney or other authorization documents.

Replaces affidavit requirements with statements signed under penalty of perjury for temporary alcohol retailer permits, light wine and beer permit applications, tobacco tax charitable exemptions, and tobacco tax loss refunds.

Removes penalty provisions for second or subsequent offenses for failure to file withholding tax returns or sales tax non-compliance when there is no fraudulent intent; applies all administrative provisions of the Sales Tax Law to point-of-sale fees on all-terrain vehicles and motorcycles, and excludes golf carts from the definition of all-terrain vehicles.