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MS SB2874

Bill

Status

Passed

4/22/2021

Primary Sponsor

Josh Harkins

Click for details

Origin

Senate

2021 Regular Session

AI Summary

  • Requires all residential contractors to obtain a permit from the Department of Revenue (issued under Section 27-65-27) before obtaining a building permit in Mississippi.

  • Defines "residential contractor" as any person or entity contracting to construct, repair, or renovate a residence or appurtenant structure, regardless of project cost or insurance coverage, excluding owners building their own personal residence.

  • Requires all commercial contractors to obtain a permit from the Department of Revenue before obtaining a building permit in Mississippi.

  • Defines "commercial contractor" as any person or entity contracting to construct, repair, or renovate a commercial building, regardless of project cost or insurance coverage.

  • Exempts contractors with a permanent place of business in Mississippi or those licensed under Section 31-3-1 et seq. from the permit requirement.

Legislative Description

Residential and commercial contractors; require sales tax permit from Department of Revenue for pulling building permit.

Last Action

Approved by Governor

4/22/2021

Committee Referrals

Ways and Means2/24/2021
Finance1/18/2021

Full Bill Text

No bill text available