HB 812 (As Introduced)Passed the House) - 2018 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:
Representative Smith House Bill 812 (As Passed the House) AN ACT TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ANY CONTRACTOR THAT USES A MATERIAL PURCHASE CERTIFICATE TO PURCHASE MATERIALS OR SERVICES THAT DO NOT BECOME A COMPONENT PART OF A STRUCTURE TO BE ERECTED OR REPAIRED WITH NO SALES TAX DUE SHALL REPORT AND PAY THE TAX DUE ON SUCH PURCHASES;