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MS HB281
Bill
Status
2/27/2013
Primary Sponsor
Mark Baker
Click for details
AI Summary
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Amends Section 27-65-19 of Mississippi Code to exempt sales of water and sewer collection, transmission, treatment, and disposal services from the 7% sales tax when provided by a public utility owned or operated by a municipality or other governmental entity.
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The exemption applies specifically to water and sewer services provided by utilities defined under Section 77-3-3, excluding other utility services like electricity and natural gas from the exemption.
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Effective date is July 1, 2013, with no retroactive application to claims, assessments, or actions for taxes due before that date.
Legislative Description
Sales tax; exempt sales of water and sewer services by public utility owned/operated by municipality or other governmental entity.
Last Action
Died In Committee
2/27/2013