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MS HB978
Bill
Status
2/5/2013
Primary Sponsor
Charles Busby
Click for details
AI Summary
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Requires individuals registering a boat purchased from an out-of-state dealer for the first time with the Mississippi Department of Wildlife, Fisheries and Parks to provide proof that Mississippi sales tax was paid or pay the use tax at registration
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Mandates submission of a bill of sale including purchaser and seller names/addresses, boat identification number, make, model, year, purchase date, and total purchase price
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Requires the Department of Wildlife, Fisheries and Parks to file monthly reports and remit collected taxes to the Department of Revenue by the 20th of each month
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Allows the Department of Wildlife, Fisheries and Parks to retain 3% of collected taxes as a commission for administering the collection
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Requires tax collection records to be preserved for 3 years for audit purposes by the Department of Revenue
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Effective date: July 1, 2013
Legislative Description
Boats purchased from out-of-state dealers; ensure individuals pay certain sales tax for.
Last Action
Died In Committee
2/5/2013