MS HB745

Permits to engage in business issued by the Department of Revenue under Mississippi sales tax law shall be valid for one year and expire at the end of that month unless renewed.

Permit holders must apply for renewal to continue engaging in business; operation without a valid permit subjects violators to all penalties under the sales tax law.

Commissioner of Revenue is authorized to deny or revoke permits for persons who fail to comply with sales tax law provisions or have unsatisfied tax liabilities.

Commissioner shall require annual applications from persons seeking exemption certificates under the sales tax law; exemption certificates continue in force unless revoked for cause.

Effective date: October 1, 2013.