Mississippi – Click-Through Nexus Bill Dead

SALT Report 1475 РA click-through nexus bill that would have required certain remote sellers to collect Mississippi use tax has died in committee.  Under the terms of the bill, a person doing business in Mississippi and made remote sales would have been responsible for collecting use tax if they solicited or conducted business in the state through employees, independent contractors, agents, or other representatives, regardless of whether the remote sale resulted from or was related to such solicitation or transaction of business.

Also, a person would have been presumed to be soliciting or transacting business in Mississippi through an independent contractor, agent, or other representative if the person entered into an agreement with a resident of Mississippi and that resident, for a commission or other consideration, referred potential customers to the person.

For Further Information:

Mississippi House of Representatives – HB 135 Dead in Committee