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MS SB2959

Bill

Status

Failed

2/27/2019

Primary Sponsor

Chris McDaniel

Click for details

Origin

Senate

2019 Regular Session

AI Summary

  • Exempts the use, storage, or consumption of items purchased through the internet from Mississippi sales and use taxation.

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

  • 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.

  • 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.

  • 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