HB 968 — Sales tax and use tax; revise provisions regarding computer software, computer software service and computer service.

revise provisions PAGE 4(BS\JAB) regarding computer software, computer software service and computer service.

"Sale" shall also include the passing of title to property for a consideration of coupons, trading stamps or by any other means when redemption is subsequent to the original sale by which the coupon, stamp or other obligation was created.

The situs of a sale for the purpose of distributing taxes to municipalities shall be the same as the location of the business from which the sale is made except that:

(i) Retail sales along a route from a vehicle or otherwise by a transient vendor shall take the situs of delivery to the customer.

(g) "Delivery charges" shall mean and include any expenses incurred by a seller in acquiring merchandise for sale in the regular course of business commonly known as "freight-in" or "transportationH. costs-in." "Delivery charges" also include any charges made by the seller for delivery of property sold to the purchaser.

(h) "Gross proceeds of sales" means the value proceeding or accruing from the full sale price of tangible personal property, including installation charges, without any deduction for delivery charges, cost of property sold, other H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 4(BS\JAB) expenses or losses, or taxes of any kind except those expressly exempt by this chapter.

Sales tax and use tax;

revise provisions PAGE 5(BS\JAB) regarding computer software, computer software service and computer service.

"transportation costs-in." "Delivery charges" also include any charges made by the seller for delivery of property sold to the purchaser.

(h) "Gross proceeds of sales" means the value proceeding or accruing from the full sale price of tangible personal property, including installation charges, without any deduction for delivery charges, cost of property sold, other expenses or losses, or taxes of any kind except those expressly exempt by this chapter.

The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse anyH. seller to whom the coupon, certificate or documentation is presented;

2.

The purchaser identified himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a "preferred customer" card that is available to any patron does not constitute membership in such a group);

or H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 5(BS\JAB) 3.

Sales tax and use tax;

revise provisions PAGE 6(BS\JAB) regarding computer software, computer software service and computer service.

any seller to whom the coupon, certificate or documentation is presented;

2.

The purchaser identified himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a "preferred customer" card that is available to any patron does not constitute membership in such a group);

or 3.

However, "gross proceeds of sales" does not include meals prepared by a restaurant and provided at no charge to employeesH. of the restaurant or donated to a charitable organization that regularly provides food to the needy and the indigent and which has been granted exemption from the federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986.

"Gross proceeds of sales" shall not include bad check or draft service charges as provided for in Section 97-19-57.

H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 6(BS\JAB) "Gross proceeds of sales" does not include finance charges, carrying charges or any other addition to the selling price as a result of deferred payments by the purchaser.

Sales tax and use tax;

revise provisions PAGE 7(BS\JAB) regarding computer software, computer software service and computer service.

employees of the restaurant or donated to a charitable organization that regularly provides food to the needy and the indigent and which has been granted exemption from the federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986.

"Gross proceeds of sales" shall not include bad check or draft service charges as provided for in Section 97-19-57.

"Gross proceeds of sales" does not include finance charges, carrying charges or any other addition to the selling price as a result of deferred payments by the purchaser.

However, "gross income" or "gross proceeds of sales" shall not be construed to include the value of goods returned by customers when the total sale price is refunded either in cash or byH. credit, or cash discounts allowed and taken on sales.

Cash discounts shall not include the value of trading stamps given with a sale of property.

(j) "Tangible personal property" means personal property perceptible to the human senses or by chemical analysis as opposed to real property or intangibles and shall include property sold on an installed basis which may become a part of H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 7(BS\JAB) real or personal property.

Sales tax and use tax;

revise provisions PAGE 8(BS\JAB) regarding computer software, computer software service and computer service.

by credit, or cash discounts allowed and taken on sales.

Cash discounts shall not include the value of trading stamps given with a sale of property.

(j) "Tangible personal property" means personal property perceptible to the human senses or by chemical analysis as opposed to real property or intangibles and shall include property sold on an installed basis which may become a part of real or personal property.

(i) Is not published primarily for advertising purposes and has not contained more than seventy-five percent (75%) advertising in more than one-half (1/2) of its issues during any consecutive twelve-month period excluding separate advertising supplementsH. inserted into but separately identifiable from any regular issue or issues;

(ii) Has been established and published continuously for at least twelve (12) months;

(iii) Is regularly issued at stated intervals no less frequently than once a week, bears a date of issue, and is numbered consecutively;

provided, however, that publication on legal holidays of this state or of the United States and on H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 8(BS\JAB) Saturdays and Sundays shall not be required, and failure to publish not more than two (2) regular issues in any calendar year shall not exclude a periodical from this definition;

Sales tax and use tax;

revise provisions PAGE 9(BS\JAB) regarding computer software, computer software service and computer service.

supplements inserted into but separately identifiable from any regular issue or issues;

(ii) Has been established and published continuously for at least twelve (12) months;

(iii) Is regularly issued at stated intervals no less frequently than once a week, bears a date of issue, and is numbered consecutively;

provided, however, that publication on legal holidays of this state or of the United States and on Saturdays and Sundays shall not be required, and failure to publish not more than two (2) regular issues in any calendar year shall not exclude a periodical from this definition;

TheH. term "newspaper" shall include periodicals which are designed primarily for free circulation or for circulation at nominal rates as well as those which are designed for circulation at more than a nominal rate.

The term "newspaper" shall not include a publication or periodical which is published, sponsored by, is directly supported financially by, or is published to further the interests of, or is directed to, or has a circulation restricted, in whole or in part, H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 9(BS\JAB) to any particular sect, denomination, labor or fraternal organization or other special group or class or citizens.

Sales tax and use tax;

revise provisions PAGE 10(BS\JAB) regarding computer software, computer software service and computer service.

The term "newspaper" shall include periodicals which are designed primarily for free circulation or for circulation at nominal rates as well as those which are designed for circulation at more than a nominal rate.

The term "newspaper" shall not include a publication or periodical which is published, sponsored by, is directly supported financially by, or is published to further the interests of, or is directed to, or has a circulation restricted, in whole or in part, to any particular sect, denomination, labor or fraternal organization or other special group or class or citizens.

(m)H. "MPC" or "Material Purchase Certificate" means a certificate for which a person that is liable for the tax levy under Section 27-65-21 can apply and obtain from the commissioner, and when issued, entitles the holder to purchase materials and services that are to become a component part of a structure to be erected or repaired with no tax due.

Any person taxable under Section 27-65-21 who obtains an MPC for a project and purchases materials and services in this state that are to become a H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 10(BS\JAB) component part of a structure being erected or repaired in the project and at any time pays sales tax on these purchases may, after obtaining the MPC for the project, take a credit against his sales taxes for the sales tax paid on these purchases if proper documentation exists to substantiate the payment of the sales tax on the purchase of component materials and services.

Sales tax and use tax;

revise provisions PAGE 11(BS\JAB) regarding computer software, computer software service and computer service.

(m) "MPC" or "Material Purchase Certificate" means a certificate for which a person that is liable for the tax levy under Section 27-65-21 can apply and obtain from the commissioner, and when issued, entitles the holder to purchase materials and services that are to become a component part of a structure to be erected or repaired with no tax due.

Any person taxable under Section 27-65-21 who obtains an MPC for a project and purchases materials and services in this state that are to become a component part of a structure being erected or repaired in the project and at any time pays sales tax on these purchases may, after obtaining the MPC for the project, take a credit against his sales taxes for the sales tax paid on these purchases if proper documentation exists to substantiate the payment of the sales tax on the purchase of component materials and services.

Computer software may be contained in or on tangible media and may be obtained on tangible media or downloaded to tangible mediaH. from the internet or other remote source.

Computer software does not include any program or routine provided by a business to a customer to access account data free of charge or as part of a service charge for services that are otherwise non-taxable services, such as bank account service charges, or services charges for accessing a database.

(o) "Computer software service" shall mean computer software accessed remotely via the internet regardless of whether H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 11(BS\JAB) the software resides on a server located inside or outside of Mississippi.

Sales tax and use tax;

revise provisions PAGE 12(BS\JAB) regarding computer software, computer software service and computer service.

media from the internet or other remote source.

Computer software does not include any program or routine provided by a business to a customer to access account data free of charge or as part of a service charge for services that are otherwise non-taxable services, such as bank account service charges, or services charges for accessing a database.

(o) "Computer software service" shall mean computer software accessed remotely via the internet regardless of whether the software resides on a server located inside or outside of Mississippi.

SECTION 2.3.

H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 13(BS\JAB) regarding computer software, computer software service and computer service.

H.Electricians, electrical work, wiring, all repairs or installation of electrical equipment;

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 12(BS\JAB) Electricians, electrical work, wiring, all repairs or installation of electrical equipment;

Public storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state.);

Refrigerating equipment repairs;

Radio or television installing, repairing, or servicing;

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 13(BS\JAB) Renting or leasing personal property used within this state;

Sales tax and use tax;

revise provisions PAGE 14(BS\JAB) regarding computer software, computer software service and computer service.

Public storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state.);

Refrigerating equipment repairs;

Radio or television installing, repairing, or servicing;

Renting or leasing personal property used within this state;

Income from services taxed herein performed for electric power associations in the ordinary and necessary operation of theirH. generating or distribution systems shall be taxed at the rate of one percent (1%).

Income from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).

H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 14(BS\JAB) Income from renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.

Sales tax and use tax;

revise provisions PAGE 15(BS\JAB) regarding computer software, computer software service and computer service.

their generating or distribution systems shall be taxed at the rate of one percent (1%).

Income from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).

Income from renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.

When a taxpayer performs unitary services covered by this section, which are performed both in intrastate and interstate commerce, the commissioner is hereby invested with authority to formulate in each particular case and to fix for such taxpayer in each instance formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 15(BS\JAB) SECTION 3.

Sales tax and use tax;

revise provisions PAGE 16(BS\JAB) regarding computer software, computer software service and computer service.

When a taxpayer performs unitary services covered by this section, which are performed both in intrastate and interstate commerce, the commissioner is hereby invested with authority to formulate in each particular case and to fix for such taxpayer in each instance formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.

In addition, upon the request of a taxpayer, the commissioner shall provide to the taxpayer a list of recognized formulae of apportionment for such services and the taxpayer may elect to use any such formulae instead of any formulae fixed by the commissioner.

The taxpayer also may propose other formulae of apportionment, which the commissioner may approve or disapprove for use.

SECTION 4.

"Person" shallH. also include husband or wife, or both, where joint benefits are derived from the operation of a business taxed hereunder or where joint benefits are derived from the use of property taxed hereunder.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 17(BS\JAB) regarding computer software, computer software service and computer service.

shall also include husband or wife, or both, where joint benefits are derived from the operation of a business taxed hereunder or where joint benefits are derived from the use of property taxed hereunder.

A transaction whereby the possession of property or products is H.transferred but the seller retains title as security for payment of the selling price shall be deemed a sale.

(f) "Purchase price" or "sales price" means the total amount for which tangible personal property or specified digital product is purchased or sold, valued in money, including installation and service charges, and freight charges to the point of use within this state, without any deduction for cost of property or products sold, expenses or losses, or taxes of any kind except those exempt by the sales tax law.

"Purchase price" or "sales price" shall not include cash discounts allowed and taken or merchandise returned by customers when the total sales price is refunded either in cash or by credit, and shall not H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 16(BS\JAB) transferred but the seller retains title as security for payment of the selling price shall be deemed a sale.

(f)Sales "Purchasetax price" or "sales price" means the total amount for which tangible personal property or specified digital product is purchased or sold, valued in money, including installation and service charges, and freight charges to the point of use withintax; this state, without any deduction for cost of property or products sold, expenses or losses, or taxes of any kind except those exempt by the sales tax law.

"Purchaserevise price"provisions orPAGE "sales18(BS\JAB) price"regarding shallcomputer notsoftware, includecomputer cashsoftware discountsservice allowed and takencomputer orservice. merchandise returned by customers when the total sales price is refunded either in cash or by credit, and shall not include amounts allowed for a trade-in of similar property or products.

include amounts allowed for a trade-in of similar property or products.

The value of property or products which have been used H.in another state shall be determined by its cost less straight line depreciation provided that value shall never be less than twenty percent (20%) of the cost or other method acceptable to the commissioner.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 17(BS\JAB) in another state shall be determined by its cost less straight line depreciation provided that value shall never be less than twenty percent (20%) of the cost or other method acceptable to the commissioner.

"Tangible personal property" shall include printed, mimeographed, multigraphed matter, or material reproduced in any other manner, and books, catalogs,H. manuals, publications or similar documents covering the services of collecting, compiling or analyzing information of any kind or nature.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 19(BS\JAB) regarding computer software, computer software service and computer service.

catalogs, manuals, publications or similar documents covering the services of collecting, compiling or analyzing information of any kind or nature.

(j) "Person doing business in this state," "person maintaining a place of business within this state," or any similar term means any person having within this state an office, a H.distribution house, a salesroom or house, a warehouse, or any other place of business, or owning personal property located in this state used by another person, or installing personal property in this state.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 18(BS\JAB) distribution house, a salesroom or house, a warehouse, or any other place of business, or owning personal property located in this state used by another person, or installing personal property in this state.

A sale made through a marketplaceH. facilitator is a sale of the marketplace facilitator and not the sale of a marketplace seller for purposes of determining whether a person exceeds Two Hundred Fifty Thousand Dollars ($250,000.00) in sales.

Any person doing business under the terms of this article by reason of coming under any one or more of the qualifying provisions listed above shall be considered as doing business on all transactions involving sales to persons within this state.

(k) "Use" or "consumption" means the first use or intended use within this state of tangible personal property or specified digital product and shall include rental or loan by owners or use by lessees or other persons receiving benefits from use of the property or product.

"Use" or "consumption" shall H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 19(BS\JAB) include the benefit realized or to be realized by persons importing or causing to be imported into this state tangible advertising or sales promotion materials.

Sales tax and use tax;

revise provisions PAGE 20(BS\JAB) regarding computer software, computer software service and computer service.

marketplace facilitator is a sale of the marketplace facilitator and not the sale of a marketplace seller for purposes of determining whether a person exceeds Two Hundred Fifty Thousand Dollars ($250,000.00) in sales.

Any person doing business under the terms of this article by reason of coming under any one or more of the qualifying provisions listed above shall be considered as doing business on all transactions involving sales to persons within this state.

(k) "Use" or "consumption" means the first use or intended use within this state of tangible personal property or specified digital product and shall include rental or loan by owners or use by lessees or other persons receiving benefits from use of the property or product.

"Use" or "consumption" shall include the benefit realized or to be realized by persons importing or causing to be imported into this state tangible advertising or sales promotion materials.

H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 21(BS\JAB) regarding computer software, computer software service and computer service.

(p) "Remote seller" means a person, other than a marketplace facilitator, that does not maintain a place of H.business in this state and that through a forum sells tangible personal property, taxable services or specified digital products, the sale or use of which is subject to the tax imposed by this chapter.

(q) "Computer software" shall have the meaning ascribed to such term in Section 27-65-3.

SECTION 5.

A taxpayer, upon proof that he has paid a sales tax in another state on computer software, computer software service and/or computer service that is taxable under this chapter, shall be allowed a credit against the tax imposed under H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 20(BS\JAB) business in this state and that through a forum sells tangible personal property, taxable services or specified digital products, the sale or use of which is subject to the tax imposed by this chapter.

(q)Sales "Computertax software"and shalluse havetax; the meaning ascribed to such term in Section 27-65-3.

SECTIONrevise 4.provisions PAGE 22(BS\JAB) regarding computer software, computer software service and computer service.

this chapter on such computer software, computer software service and/or computer service to the extent that the amount of the other tax is properly due and actually paid in the other state and to the extent that the rate of sales tax imposed by and paid in the other state does not exceed the rate of sales tax imposed under this chapter.

SECTION 6.

(1) In the case of a bundled transaction including a taxable sale of computer software, computer software service and/or computer service and other taxable or nontaxable properties or services in which the price of the bundled transaction is attributable to properties or services that are taxable and nontaxable under this chapter, the portion of the price that is attributable to any nontaxable property or service shall be subject to the tax imposed under this chapter unless the seller can reasonably identify that portion from its books and records kept in the regular course of business.

The seller shall allocate the price among the properties or services:

(a) by reasonably identifying the portion of the price attributable to each of the properties and services from its books and records kept in the regular course of business or (b) based on a reasonable allocation methodology approved by the department.

For the purposes of this section, "bundled transaction" means a transaction that consists of distinct and identifiable properties or services which are sold for a single nonitemized price but which are treated differently for tax purposes under this chapter.

H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 23(BS\JAB) regarding computer software, computer software service and computer service.

(2) This section shall not create a right of action for a purchaser to require that the seller or the department, for purposes of determining the amount of tax applicable to a bundled transaction, allocate the price to the different portions of the transaction in order to minimize the amount of tax charged to the purchaser.

A purchaser shall not be entitled to rely on the fact that a portion of the price is attributable to properties or services not subject to tax unless the seller elects, after receiving a written request from the purchaser in the form required by the seller, to provide verifiable data based upon the seller's books and records that are kept in the regular course of business that reasonably identifies the portion of the price attributable to the properties or services not subject to the tax under this chapter.

SECTION 7.

A taxpayer using computer software, computer software service and/or computer service from both within and without Mississippi, may apportion the sales tax on the purchase of such computer software, computer software service and/or computer service according to the use of the computer software, computer software service and/or computer service in Mississippi compared to the total use in all states.

SECTION 8.

(1) A taxpayer that paid sales tax to a vendor that collected and remitted such tax to the department may request a refund from the department for excess taxes collected by the H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 24(BS\JAB) regarding computer software, computer software service and computer service.

vendor as provided in this section.

A taxpayer may request a refund from the department under this section if:

(a) (i) The taxpayer requested a refund from the vendor on at least two (2) separate occasions and the vendor failed or declined to issue the refund;

and (ii) The vendor attests to the following under penalty of perjury on a form prescribed by the department:

1.

The taxes were remitted to the department by the vendor, including the amount and the date remitted;

2.

The vendor has not claimed and will not claim a refund of such taxes;

3.

The vendor has not taken and will not take a credit for such taxes;

4.

The vendor's sales tax account number;

and 5.

The local jurisdiction or jurisdictions for which any local sales tax included in the refund claim was collected and remitted;

or (b) (i) The taxpayer requested a refund from the vendor on at least two (2) separate occasions and the vendor failed or declined to issue the refund;

and (ii) The taxpayer reasonably attempted but was unable to obtain an attestation from the vendor as required under paragraph (a)(ii) of this subsection.

For the purposes of this subparagraph (ii), a taxpayer who contacts the vendor in H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 25(BS\JAB) regarding computer software, computer software service and computer service.

writing at least twice requesting such an attestation is deemed to have made a reasonable attempt to obtain the vendor's attestation.

(2) In order for a taxpayer to request a refund from the department under this section, the amount of the refund to be requested must exceed Two Thousand Five Hundred Dollars ($2,500.00).

SECTION 9.

A taxpayer using computer software, computer software service and/or computer service from both within and without Mississippi, may apportion the use tax on the purchase of such computer software, computer software service and/or computer service according to the use of the computer software, computer software service and/or computer service in Mississippi compared to the total use in all states.

SECTION 10.

(1) A taxpayer that paid use tax to a vendor that collected and remitted such tax to the department may request a refund from the department for excess taxes collected by the vendor as provided in this section.

A taxpayer may request a refund from the department under this section if:

(a) (i) The taxpayer requested a refund from the vendor on at least two (2) separate occasions and the vendor failed or declined to issue the refund;

and (ii) The vendor attests to the following under penalty of perjury on a form prescribed by the department:

1.

The taxes were remitted to the department by the vendor, including the amount and the date remitted;

H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 26(BS\JAB) regarding computer software, computer software service and computer service.

2.

The vendor has not claimed and will not claim a refund of such taxes;

3.

The vendor has not taken and will not take a credit for such taxes;

and 4.

The vendor's use tax account number;

or (b) (i) The taxpayer requested a refund from the vendor on at least two (2) separate occasions and the vendor failed or declined to issue the refund;

and (ii) The taxpayer reasonably attempted but was unable to obtain an attestation from the vendor as required under paragraph (a)(ii) of this subsection.

For the purposes of this subparagraph (ii), a taxpayer who contacts the vendor in writing at least twice requesting such an attestation is deemed to have made a reasonable attempt to obtain the vendor's attestation.

(2) In order for a taxpayer to request a refund from the department under this section, the amount of the refund to be requested must exceed Two Thousand Five Hundred Dollars ($2,500.00).

SECTION 11.

Retailer also includes persons who facilitate theH. sale of services or tangible personal property that belongs to a third party.

"Retail sales" shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.

"Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.

H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 21(BS\JAB) "Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.

Sales tax and use tax;

revise provisions PAGE 27(BS\JAB) regarding computer software, computer software service and computer service.

the sale of services or tangible personal property that belongs to a third party.

"Retail sales" shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.

"Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.

"Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.

SECTION 5.12.

H.

B.

No.

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Sales tax and use tax;

revise provisions PAGE 28(BS\JAB) regarding computer software, computer software service and computer service.

Provided further, upon H.every such seller using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial purposes, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the cost or value of the product or service used.

(ii) Gross income from sales to a church that is exempt from federal income taxation under 26 USCS Section 501(c)(3) of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for heating, lighting or other use, and sales of potable water to such a church shall be excluded from taxable gross income of the business if the electricity, current, power, natural gas, liquefied petroleum gas or potable water is H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 22(BS\JAB) every such seller using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial purposes, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the cost or value of the product or service used.

(ii)Sales Grosstax income from sales to a church that is exempt from federal income taxation under 26 USCS Section 501(c)(3) of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for heating, lighting or other use, and salesuse oftax; potable water to such a church shall be excluded from taxable gross income of the business if the electricity, current, power, natural gas, liquefied petroleum gas or potable water is utilized on property that is primarily used for religious or educational purposes.

revise provisions PAGE 29(BS\JAB) regarding computer software, computer software service and computer service.

utilized on property that is primarily used for religious or educational purposes.

(ii) The one and one-half percent (1-1/2%) rate provided for in this subsection shall apply to electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel that is sold to a producer of oil and gas for use directly in enhanced oil recovery using carbon dioxide and/or the permanent sequestration of carbon dioxide in a geological formation.

(c) The one and one-half percent (1-1/2%) rate provided for in this subsection shall not apply to sales of fuel for automobiles, trucks, truck-tractors, buses, farm tractors or airplanes.

(d) (i) Upon every person providing services in this state, there is hereby levied, assessed and shall be collected:

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 23(BS\JAB) (ii) The one and one-half percent (1-1/2%) rate provided for in this subsection shall apply to electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel that is sold to a producer of oil and gas for use directly in enhanced oil recovery using carbon dioxide and/or the permanent sequestration of carbon dioxide in a geological formation.

(c)Sales Thetax one and one-halfuse percenttax; (1-1/2%) rate provided for in this subsection shall not apply to sales of fuel for automobiles, trucks, truck-tractors, buses, farm tractors or airplanes.

(d)revise (i)provisions UponPAGE every30(BS\JAB) personregarding providingcomputer servicessoftware, incomputer thissoftware state,service there is hereby levied, assessed and shallcomputer beservice. collected:

H.5.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 24(BS\JAB) 5.

(iii) Charges by one (1) telecommunications provider to another telecommunications provider holding a permit issuedH. under Section 27-65-27 for services that are resold by such other telecommunications provider, including, but not limited to, access charges, shall not be subject to the tax levied pursuant to this paragraph (d).

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 31(BS\JAB) regarding computer software, computer software service and computer service.

issued under Section 27-65-27 for services that are resold by such other telecommunications provider, including, but not limited to, access charges, shall not be subject to the tax levied pursuant to this paragraph (d).

The term "telecommunications service" includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or H.protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 25(BS\JAB) protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 32(BS\JAB) regarding computer software, computer software service and computer service.

Radio and television audio and video programming services shall include, but not be limited to, cable service as defined in 47 USCS 522(6) and H.audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 26(BS\JAB) audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;

"Conference bridging" means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephoneH. number.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 33(BS\JAB) regarding computer software, computer software service and computer service.

telephone number.

"Vertical service" means an ancillary service that is offered in connection with one or more H.telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 27(BS\JAB) telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 34(BS\JAB) regarding computer software, computer software service and computer service.

Except for the defined telecommunications services in item 3 of this subparagraph, the sales of H.telecommunications services sold on a call-by-call basis shall be sourced to:

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 28(BS\JAB) telecommunications services sold on a call-by-call basis shall be sourced to:

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 35(BS\JAB) regarding computer software, computer software service and computer service.

The home service provider shall be entitled to rely on the applicable residential or business street address supplied by such customer, if the home service provider's reliance is in H.good faith;

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 29(BS\JAB) good faith;

H.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 36(BS\JAB) regarding computer software, computer software service and computer service.

B.

The department has the right to collect any taxes due directly from the home service provider's customer that has failed to provide an address that meets the H.definition of the term "place of primary use" which resulted in a failure of tax otherwise due being remitted.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 30(BS\JAB) definition of the term "place of primary use" which resulted in a failure of tax otherwise due being remitted.

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 37(BS\JAB) regarding computer software, computer software service and computer service.

H.C.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 31(BS\JAB) C.

Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdictionH. in which the customer channel termination points are located.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 38(BS\JAB) regarding computer software, computer software service and computer service.

jurisdiction in which the customer channel termination points are located.

Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is H.sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 32(BS\JAB) sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 39(BS\JAB) regarding computer software, computer software service and computer service.

Customer does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement H.to serve the customer outside the home service provider's licensed service area.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 33(BS\JAB) to serve the customer outside the home service provider's licensed service area.

H.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 40(BS\JAB) regarding computer software, computer software service and computer service.

"Post-paid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or H.payment mechanism such as a bank card, travel card, credit card or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 34(BS\JAB) payment mechanism such as a bank card, travel card, credit card or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service.

"Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronicallyH. dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 41(BS\JAB) regarding computer software, computer software service and computer service.

electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

"Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes H.switching capacity, extension lines, stations and any other associated services that are provided in connection with the use of such channel or channels.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 35(BS\JAB) switching capacity, extension lines, stations and any other associated services that are provided in connection with the use of such channel or channels.

If the location in subitem a of this item 14 is not known, the origination point of the signal of the telecommunications services first identified by either the seller'sH. telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 42(BS\JAB) regarding computer software, computer software service and computer service.

seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

In the case of a bundled transaction that includes telecommunications services, ancillary services, Internet access, or audio or video programming services taxed under this H.chapter in which the price of the bundled transaction is attributable to properties or services that are taxable and nontaxable, the portion of the price that is attributable to any nontaxable property or service shall be subject to the tax unless the provider can reasonably identify that portion from its books and records kept in the regular course of business.

3.

In the case of a bundled transaction that includes telecommunications services, ancillary services, Internet access, audio or video programming services subject to tax under this chapter in which the price is attributable to properties or services that are subject to the tax but the tax revenue from the H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 36(BS\JAB) chapter in which the price of the bundled transaction is attributable to properties or services that are taxable and nontaxable, the portion of the price that is attributable to any nontaxable property or service shall be subject to the tax unless the provider can reasonably identify that portion from its books and records kept in the regular course of business.

3.Sales tax and use tax;

Inrevise theprovisions casePAGE of43(BS\JAB) aregarding bundledcomputer transactionsoftware, thatcomputer includessoftware telecommunicationsservice services,and ancillarycomputer services,service. Internet access, audio or video programming services subject to tax under this chapter in which the price is attributable to properties or services that are subject to the tax but the tax revenue from the different properties or services are dedicated to different funds or purposes, the provider shall allocate the price among the properties or services:

different properties or services are dedicated to different funds or purposes, the provider shall allocate the price among the properties or services:

This subparagraph (vii) shall not create a right of action for a customer to require that the provider or the department, for purposes of determining the amount of tax applicable to a bundled transaction, allocate the price to the different portions of the transaction in order to minimize the H.amount of tax charged to the customer.

A customer shall not be entitled to rely on the fact that a portion of the price is attributable to properties or services not subject to tax unless the provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the provider's books and records that are kept in the regular course of business that reasonably identifies the portion of the price attributable to the properties or services not subject to the tax.

(2) Persons making sales to consumers of electricity, current, power, natural gas, liquefied petroleum gas or other fuel H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 37(BS\JAB) amount of tax charged to the customer.

ASales customer shall not be entitled to rely on the fact that a portion of the price is attributable to properties or services not subject to tax unless the provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the provider's books and recordsuse thattax; are kept in the regular course of business that reasonably identifies the portion of the price attributable to the properties or services not subject to the tax.

(2)revise Personsprovisions makingPAGE sales44(BS\JAB) toregarding consumerscomputer ofsoftware, electricity,computer current,software power,service naturaland gas,computer liquefiedservice. petroleum gas or other fuel for residential heating, lighting or other residential noncommercial or nonagricultural use or sales of potable water for residential, noncommercial or nonagricultural use shall indicate on each statement rendered to customers that such charges are exempt from sales taxes.

for residential heating, lighting or other residential noncommercial or nonagricultural use or sales of potable water for residential, noncommercial or nonagricultural use shall indicate on each statement rendered to customers that such charges are exempt from sales taxes.

SECTION 6.13.

H.27-65-93.

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 38(BS\JAB) 27-65-93.

(3) The commissioner may adopt rules and regulations providing for the issuance of permits to manufacturers, utilities, construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner, and the commissioner shall adopt rules and regulations providing for the issuance of a permit to any qualified business or industry, which is certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act and awarded any mFlex tax incentive amount for such qualified business's or industry's qualified economic development project, certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act, to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 39(BS\JAB) under Section 27-65-19, services taxed under Section 27-65-23, items taxed under Section 27-65-24, and items taxed under Section 27-65-26 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on purchases by the permittee.

Sales tax and use tax;

revise provisions PAGE 45(BS\JAB) regarding computer software, computer software service and computer service.

construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner, and the commissioner shall adopt rules and regulations providing for the issuance of a permit to any qualified business or industry, which is certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act and awarded any mFlex tax incentive amount for such qualified business's or industry's qualified economic development project, certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act, to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed under Section 27-65-19, services taxed under Section 27-65-23, items taxed under Section 27-65-24, and items taxed under Section 27-65-26 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on purchases by the permittee.

The fullH. enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.

SECTIONB. 7.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 46(BS\JAB) regarding computer software, computer software service and computer service.

full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.

SECTION 14.

(b) It shall be the duty of the tax collectors of the several counties, or the commissioner, as the case may be, to collect, remit and account for the tax on the use of all vehicles licensed or registered by the State of Mississippi for the first time, except when the Mississippi use tax was collected by an authorized out-of-state dealer at the time of purchase, or when the use thereof was exempt by Section 27-67-7.

The tax collector or the commissioner shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the Department of Revenue for the amount of tax collected.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 40(BS\JAB) (b) It shall be the duty of the tax collectors of the several counties, or the commissioner, as the case may be, to collect, remit and account for the tax on the use of all vehicles licensed or registered by the State of Mississippi for the first time, except when the Mississippi use tax was collected by an authorized out-of-state dealer at the time of purchase, or when the use thereof was exempt by Section 27-67-7.

TheSales tax collector or the commissioner shall give to the person registering the vehicle a receipt in a form prescribed and furnisheduse bytax; the Department of Revenue for the amount of tax collected.

revise provisions PAGE 47(BS\JAB) regarding computer software, computer software service and computer service.

H.County tax collectors and the commissioner shall be liable for the tax they are required hereby to collect, and taxes which are in fact collected under authority of this section;

B.

No.

968 *HR31/R1409CS.2* ~ OFFICIAL ~ 23/HR31/R1409CS.2 PAGE 41(BS\JAB) County tax collectors and the commissioner shall be liable for the tax they are required hereby to collect, and taxes which are in fact collected under authority of this section;

A dealer authorized to collect and remit the tax to the Department of Revenue shall give to the purchaser a receipt for theH. payment of the tax, in a form prescribed and furnished by the commissioner, which shall serve as proof of payment to the tax collector of the county in which the license is to be issued.

B.

No.

968 *HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409PH ST:

Sales tax and use tax;

revise provisions PAGE 48(BS\JAB) regarding computer software, computer software service and computer service.

the payment of the tax, in a form prescribed and furnished by the commissioner, which shall serve as proof of payment to the tax collector of the county in which the license is to be issued.

If the error was in the H.collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the commissioner.

All information relating to the collection of use tax by tax collectors and such records as the commissioner may require shall be preserved in the tax collector's office for a period of three (3) years for audit by the commissioner.

SECTION 15.

Sections 5, 6, 7 and 8 of this act shall be codified as new sections in Chapter 65, Title 27, Mississippi Code of 1972.

Sections 9 and 10 of this act shall be codified as new sections in Chapter 67, Title 27, Mississippi Code of 1972.

H.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH PAGEST: 42(BS\JAB) collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the commissioner.

AllSales information relating to the collection of use tax by tax collectors and suchuse recordstax; as the commissioner may require shall be preserved in the tax collector's office for a period of three (3) years for audit by the commissioner.

SECTIONrevise 8.provisions PAGE 49(BS\JAB) regarding computer software, computer software service and computer service.

SECTION 16.

968 *HR31/R1409CS.2**HR31/R1409PH* ~ OFFICIAL ~ 23/HR31/R1409CS.223/HR31/R1409PH ST:PAGE 50(BS\JAB)

Sales tax and use tax;

revise provisions PAGE 43(BS\JAB) regarding computer software, computer software service and computer service.