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MS SB2959
Bill
AI Summary
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Exempts the use, storage, or consumption of items purchased through the internet from Mississippi sales and use taxation.
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Prohibits the Department of Revenue from auditing taxpayers for nonpayment of use taxes.
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Voids the Department of Revenue's January 12, 2017 rules titled "Out of State Sales into the State" that were submitted to the Secretary of State.
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Creates a study committee composed of three House members, three Senate members, and the Commissioner of Revenue to study phasing out corporate income taxation and report findings by December 31, 2019.
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Takes effect July 1, 2019.
Legislative Description
Internet Protection and Tax Relief Act; exempt from use tax sales of items purchased through the use of the internet.
Last Action
Died In Committee
2/27/2019
Committee Referrals
Finance2/5/2019
Full Bill Text
No bill text available