Mississippi House Bill 71 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 1 2011 - 100% progression
Action: 2011-02-01 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-65-37, Mississippi Code Of 1972, To Provide That If An Audit By The Department Of Revenue Indicates That A Taxpayer Has Made An Underpayment Of Sales Tax And Owes Additional Taxes, The Taxpayer Will Not Be Liable For Additional Taxes Determined To Be Owed Before The Date Of Such Audit If Two Successive Department Of Revenue Audits Immediately Preceding Such Audit Determined The Taxpayer To Be Properly Collecting Sales Tax, The Practices Or Circumstances That Indicate The Taxpayer Is Liable For Additional Taxes In The Current Audit Are The Same Practices Or Circumstances Determined To Be Proper In The Previous Audits And The Statutes Providing The Taxpayer's Liability To Collect Sales Tax Were Not Changed Since The Most Recent Previous Audit In Such A Manner As To Make The Taxpayer Liable For The Additional Tax; And For Related Purposes.

Sales tax, liability; limit liability if previous Department of Revenue audits determined taxpayer to be in compliance with law.

Rep. Mark Formby [R]

Date	Chamber	Action
2011-02-01		Died In Committee
2011-01-04		Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2011/pdf/history/HB/HB0071.xml
Text	https://billstatus.ls.state.ms.us/documents/2011/html/HB/0001-0099/HB0071IN.htm