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MS HB1101
Bill
Status
2/25/2015
Primary Sponsor
John Lamar
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AI Summary
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Imposes a $400 annual "professional privilege tax" on professionals who practice in Mississippi but are not domiciled in the state and do not maintain a regular place of business there
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Applies to 22 specified professions including attorneys, physicians, dentists, accountants, engineers, architects, pharmacists, real estate brokers, lobbyists, and veterinarians
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Requires the Department of Revenue to collect the tax before June 1 of each year, with proceeds deposited to the State General Fund
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Establishes a $500 fine upon conviction for any covered professional who fails to pay the tax while practicing in the state
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Effective date of July 1, 2015
Legislative Description
Professional privilege tax; impose on persons who practice in state and who are not domiciled in and do not maintain regular place of business in state.
Last Action
Died In Committee
2/25/2015