Mississippi House Bill 989 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 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 27-65-24, Mississippi Code Of 1972, To Extend The Date Of Repeal On The Provision Of Law Which Levies A Tax On The Sale Of Manufacturing Or Processing Machinery Installed Or Used At A Refinery In This State And On Construction Activities Performed At Or In Regard To A Refinery In This State, Requires The Owner Of A Refinery Holding A Direct Pay Permit Issued By The Department Of Revenue To Furnish The Permit To The Seller Or Person Performing The Construction Activity Unless Otherwise Authorized By The Commissioner Of Revenue, And Provides That After Being Furnished The Direct Pay Permit, The Seller Or Person Performing The Construction Activity Will Be Relieved Of The Duty To Collect The Tax And The Owner Of The Refinery Will Pay The Tax; To Amend Section 27-65-21, Mississippi Code Of 1972, To Extend The Date Of The Reverter On The Provision Of Law That Exempts Construction Activities Performed At Certain Refineries From The Tax Imposed By This Section; And For Related Purposes.

Sales tax; extend repealer on tax imposed on sales of machinery and construction services at certain refineries.

Rep. Billy Broomfield [D]

Date	Chamber	Action
2011-02-01		Died In Committee
2011-01-17		Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2011/pdf/history/HB/HB0989.xml
Text	https://billstatus.ls.state.ms.us/documents/2011/html/HB/0900-0999/HB0989IN.htm