Bill
Bill > HB491
MS HB491
MS HB491Sales tax liability; revise method of collecting from public officers or employees.
summary
Introduced
01/10/2025
01/10/2025
In Committee
01/10/2025
01/10/2025
Crossed Over
Passed
Dead
02/04/2025
02/04/2025
Introduced Session
2025 Regular Session
Bill Summary
An Act To Amend Section 27-65-40, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State Of Mississippi, Or Any Political Subdivision Thereof, Does Not Pay The State Sales Tax For Which He Is Responsible To Pay Within Two Months After Such Sales Tax Becomes Due And Payable, He Is Not Eligible To Receive Any Salary Or Other Emoluments Of Office From The State, Or From Any Political Subdivision Thereof, Until The Sales Tax, Interest And Penalty, If Any, Is Paid In Full; To Provide That The Department Of Revenue May Pursue All Remedies Against A Public Employee Or Officer As Are Available Against Other Persons Who Fail To Pay Taxes Levied Under The Sales Tax Law; To Provide That Any Garnishment Taken Against Such Public Employee Or Officer Shall Be For An Amount Of 25% Of The Employee's Or Officer's Salary Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Section 7-7-43, Mississippi Code Of 1972, In Conformity Thereto; To Bring Forward Section 85-3-4, Mississippi Code Of 1972, Which Relates To The Attachment Or Garnishment Of Wages, Salaries Or Other Compensation, For The Purposes Of Possible Amendment; And For Related Purposes.
AI Summary
This bill modifies Mississippi's sales tax collection procedures for public employees and officers by eliminating the previous requirement that an employee or officer would be ineligible to receive their salary if they did not pay sales taxes within two months of the due date. Instead, the bill allows the Department of Revenue to pursue standard tax collection remedies against public employees or officers who fail to pay sales taxes, similar to how they would pursue tax collection from other individuals. Specifically, the bill introduces a new provision that limits any wage garnishment to 25% of the employee's salary or the total outstanding tax liability, whichever is less. The bill also updates related statutes to conform with this new approach, removing language about automatic salary withholding and replacing it with more flexible garnishment procedures. This change aims to provide a more standardized and potentially less punitive method of collecting unpaid sales taxes from public employees while still maintaining a mechanism for tax recovery. The new provisions will take effect on July 1, 2025, giving state agencies time to prepare for the updated tax collection process.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/04/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0491.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2025/html/HB/0400-0499/HB0491IN.htm |
Loading...