MS SB3010

Exempts items purchased through the Internet from Mississippi use tax on storage, consumption, or use of those goods

Prohibits the Mississippi Department of Revenue from auditing taxpayers for nonpayment of use taxes

Voids the Department of Revenue rules submitted January 12, 2017 regarding out-of-state sales collection requirements

Creates a 7-member study committee (3 House members, 3 Senate members, and the Commissioner of Revenue) to examine phasing out corporate income tax in Mississippi, with a report due by December 31, 2017

Effective date of July 1, 2017