MS HB1092

Requires individuals registering boats purchased from out-of-state dealers with the Mississippi Department of Wildlife, Fisheries and Parks to provide proof that Mississippi use tax or sales tax was previously paid, or pay the use tax to the department.

Requires bill(s) of sale presented to the department to include the purchaser and seller names and addresses, boat identification number, make, model, year, date of purchase, and total purchase price.

Directs the Department of Wildlife, Fisheries and Parks to remit collected funds to the Department of Revenue on or before the twentieth day of each month, retaining a 3% commission for collection costs.

Prohibits tax collectors and the commissioner from issuing license tags without collecting the required tax, unless proof is filed that Mississippi tax was previously paid or the sale was exempt.

Takes effect July 1, 2015.