May 9, 2021

Volume XI, Number 129

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May 07, 2021

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May 06, 2021

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Mississippi Governor Announces Special Session for June 5

Mississippi Governor Phil Bryant announced Tuesday afternoon on Facebook that he would call a special session of the Mississippi Legislature to begin June 5. The 2017 legislative session ended earlier this year without having approved 2018 fiscal year budgets for the Department of Transportation or the Attorney General’s office, and the special session is intended to complete that budget process.

Taxpayers should keep a close eye on any new revenue proposals that might be considered as part of this special session. One of the more heavily debated bills during the regular session was H.B. 480, a proposal to enact sales and use tax collection requirements on remote sellers deemed to have “economic nexus” with the state. Various forms of that proposal would have diverted new use tax collections to badly needed road and bridge improvements throughout the state, which the local business community strongly supported. The bill died after the Lt. Governor publicly stated that he considered the use tax collection aspect of the bill to be unconstitutional. It is unclear whether the Legislature will reconsider this proposal or other new revenue sources as it completes the Department of Transportation budget.

In January, the Department of Revenue proposed to adopt a similar remote use tax collection requirement through regulation, but no formal action has been taken on that proposal since the Department held a public hearing on February 15.

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© 2021 Jones Walker LLPNational Law Review, Volume VII, Number 116
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About this Author

John Fletcher Tax Lawyer Jones Walker Law Firm
Partner

John Fletcher is a partner in the firm's Tax & Estates Practice Group and practices from the Jackson, Mississippi office. With more than twenty years' experience in the legal, corporate, and accounting arenas, his practice focuses primarily on state tax matters, encompassing Mississippi, Louisiana and multi-state income, franchise, sales, use and local ad valorem taxes.

He is a contributor for Cooking with SALT, a legal blog committed to providing timely insights on recent legal and practical developments concerning clients...

601-949-4620
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