MS SB2169

Removes the requirement that taxpayers with an average monthly sales tax liability of at least $50,000 pay 75% of their estimated June sales tax liability by June 25 each year.

Eliminates the 10% penalty previously imposed on taxpayers who failed to make the required June 25 advance payment.

Renumbers subsequent subsections of Mississippi Code Section 27-65-33 to account for the deletion of the June advance payment requirement.

Retains all other provisions regarding sales tax collection, filing deadlines (20th of following month), and collector compensation (2% discount with $50/month or $600/year caps).