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MS SB2103
Bill
AI Summary
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Permits to engage in business under Mississippi sales tax law shall be valid for one year from issuance and must be renewed annually.
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Businesses must pay a nonrefundable registration fee of $500 per business location with permit applications, which may be used as a credit against future tax liabilities.
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An annual renewal fee of $30 must be paid by permit holders by the end of the permit's anniversary month to maintain active status.
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Upon permit expiration, businesses are no longer authorized to engage in taxable activities at that location unless the permit is properly renewed.
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The Commissioner of Revenue shall require an annual nonrefundable fee of $30 from persons seeking exemption certificates under the sales tax law.
Legislative Description
Sales tax law; require annual fee for permit to engage in business issued under; require annual fee for exemption certificate.
Last Action
Died In Committee
2/5/2013