MS SB2746 | 2018 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 27 2018 - 100% progression
Action: 2018-02-27 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 27 2018 - 100% progression
Action: 2018-02-27 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]
Summary
An Act To Amend Section 27-65-27, Mississippi Code Of 1972, To Provide That The Commissioner Of Revenue May Deny An Application For A Sales Tax Permit Or Revoke A Sales Tax Permit If The Applicant Or Taxpayer Is An Entity And Any Partner, Member, Or Principal Officer Of Such Entity Has Failed To Satisfy All Of The Finally Determined Tax Liabilities Owed By That Partner, Member Or Principal Officer From A Previous Business; To Provide That Such Denial Or Revocation Based On A Partner's, Member's Or Principal Officer's Finally Determined Tax Liability Shall Only Be Authorized If The Partner, Member Or Principal Officer Owns 10% Or More Of The Entity, Is Or Will Be Exercising Responsibility For Fiscal Management And Was Exercising Responsibility For Fiscal Management When The Tax Liability Of The Previous Business Accrued; To Provide That In Lieu Of Denying Or Revoking A Permit, The Commissioner May Accept An Increased Or Additional Bond Which Shall Be In The Amount Of The Liability Due; And For Related Purposes.
Title
Sales tax; revise provisions regarding denial/revocation of permit due to unpaid tax liability.
Sponsors
Roll Calls
2018-02-08 - Senate - Senate Passed As Amended (Y: 47 N: 4 NV: 1 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2018-02-27 | House | Died In Committee |
| 2018-02-19 | House | Referred To Ways and Means |
| 2018-02-12 | Senate | Transmitted To House |
| 2018-02-08 | Senate | Passed As Amended |
| 2018-02-08 | Senate | Amended |
| 2018-01-25 | Senate | Title Suff Do Pass |
| 2018-01-15 | Senate | Referred To Finance |
