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MS HB1255

Bill

Official Source

Status

Failed

2/26/2014

Primary Sponsor

Bobby Moak

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Adds the National Association of Junior Auxiliaries, Inc. (the national organization) to the list of entities exempt from Mississippi sales tax on tangible personal property and services
  • Previously, only local chapters of the National Association of Junior Auxiliaries were exempt from sales tax; this amendment extends the exemption to the national organization itself
  • Amends Section 27-65-111 of the Mississippi Code of 1972, which governs miscellaneous sales tax exemptions
  • The exemption does not apply to taxes levied under certain wholesale and contractor tax provisions (Sections 27-65-15 and 27-65-21)
  • Effective date: July 1, 2014

Legislative Description

Sales tax; exempt sales of tangible personal property and services to National Association of Junior Auxiliaries, Inc.

Last Action

Died In Committee

2/26/2014

Committee Referrals

Ways and Means1/20/2014

Full Bill Text

No bill text available