The current legislative season has given birth to quite a few click-thru nexus bills in rapid-fire succession. One of them has died nearly as quickly as it was born however. Mississippi (see Mississippi Introduces Click Thru Nexus Bill ) HB 363 died in the Mississippi House of Representatives, Ways and Means Committee, on February 1, 2011. The bill, if it had been enacted, would have required a person who makes a remote sale to a Mississippi purchaser to collect Mississippi sales or use tax if the person solicits or transacts business in the state by employees, independent contractors, agents, or other representatives.
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