MS SB2008

Amends Mississippi Code Section 27-67-4 to establish that sellers are subject to state use tax when they solicit business through in-state independent contractors or representatives who are residents of Mississippi.

Presumes a seller is soliciting through an in-state representative if the seller has an agreement with a Mississippi resident who refers potential customers (including via internet links) in exchange for commission or other consideration.

Applies the presumption when cumulative gross receipts from referred customers exceed $10,000 during the preceding four quarterly periods, though the presumption can be rebutted by proving the resident did not engage in solicitation meeting constitutional nexus requirements.

Effective date: July 1, 2017.