Mississippi Senate Bill 2008 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 5-0)
Status: Failed on February 1 2022 - 100% progression
Action: 2022-02-01 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Require A Certificate From The Department Of Revenue For Commercial Farmers To Receive The 1.5% Sales Tax Rate For Farm Tractors, Parts And Labor Used To Maintain And/or Repair Such Tractors, And Farm Implements To Be Used In Certain Specified Applications; To Require Presentation Of The Certificate At The Time Of Purchase To Receive The Reduced Rate; To Require The Department To Establish An Application Process For Issuance Of The Certificate, Including Verification By The Applicant That The Implements Purchased At The Reduced Rate Will Be Used For The Statutorily Specified Agricultural Purposes; To Provide That Each Certificate Shall Be Numbered And Shall Be Valid For Four Years, Or Until The Applicant Is No Longer Operating Within The Scope Of The Original Application; To Subject Misrepresentation On The Application To Applicable Tax, Penalty And Interest; And For Related Purposes.

Sales tax; require Department of Revenue certificate for commercial farmers to receive 1.5% sales tax rate.

Sen. Charles Younger [R]	Sen. Neil Whaley [R]	Sen. Philip Moran [R]	Sen. Kathy Chism [R]
Sen. Chad Mcmahan [R]

Date	Chamber	Action
2022-02-01	Senate	Died In Committee
2022-01-06	Senate	Referred To Agriculture;Finance

Chapter	Article	Section	Citation Type	Statute Text
27	65	17	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2022/pdf/history/SB/SB2008.xml
Text	https://billstatus.ls.state.ms.us/documents/2022/html/SB/2001-2099/SB2008IN.htm