Loading chat...
MS HB1679
Bill
Status
Failed
3/19/2013
Primary Sponsor
Johnny Stringer
Click for details
AI Summary
- Exempts sales of concrete and asphalt from state sales tax when sold to licensed residential builders for use in residential construction
- Exempts sales of concrete and asphalt from state sales tax when sold to licensed remodelers for use in residential improvement projects
- Requires purchasers to be licensed under Mississippi's Residential Builders and Remodelers licensing law (Section 73-59-1 et seq.) to qualify for the exemption
- Effective date of July 1, 2013, with provisions preserving any pending tax claims, assessments, or appeals under previous law
- Amends Section 27-65-101 of the Mississippi Code, which governs industrial exemptions from sales taxation
Legislative Description
Sales tax; exempt certain sales of concrete and asphalt for use in residential construction.
Last Action
Died In Committee
3/19/2013
Committee Referrals
Finance3/4/2013
Ways and Means2/18/2013
Full Bill Text
No bill text available