MS HB933

Revises the definition of "doing business" in Mississippi sales tax law to include persons with affiliated entities that have substantial nexus in the state, or persons whose affiliates engage in specified activities like maintaining distribution facilities, using similar business names, or delivering services in the state.

Establishes a presumption that a person is "doing business" in Mississippi if they enter into agreements with in-state residents who refer customers for a commission, and cumulative gross receipts from referred customers exceed $10,000 in the preceding 12 months; this presumption takes effect 90 days after the law becomes effective.

Makes any state executive branch rulings or contracts exempting persons from collecting sales or use tax despite operating warehouses or distribution centers in Mississippi null and void unless approved by a majority vote of both legislative houses.

Requires persons selling or leasing tangible personal property or services to the state or state agencies to register with the Department of Revenue and collect and remit all applicable sales and use taxes as a prerequisite for doing business with the state.

Effective date: July 1, 2013.