AN ACT TO AMEND SECTION 27-65-23.1, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "HOTEL" OR "MOTEL," FOR PURPOSES OF THE MISSISSIPPI SALES TAX LAW AS APPLIED TO TAXES LEVIED AND COLLECTED UNDER THE AUTHORITY OF A LOCAL AND PRIVATE LAW, TO REMOVE THE REQUIREMENT OF BEING KNOWN TO THE TRADE, AND TO INCLUDE THIRD-PARTY FACILITATORS; TO AMEND SECTION 41-49-3, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-65-23.1, 41-49-3