Mississippi 2022 Regular Session

Mississippi House Bill HB1428

Introduced
1/17/22  
Refer
1/17/22  

Caption

Retailer Tax Fairness Act; create.

Impact

The implementation of HB1428 would directly impact the practices of payment card networks and how they calculate interchange fees. By excluding tax amounts from the interchange fee calculation, merchants may find relief from some financial burdens associated with card processing fees. This financial adjustment could encourage more businesses to offer electronic payment options without the fear of excessive costs associated with tax surcharges. However, this also raises questions about compliance and the administration of such changes by the payment card networks.

Summary

House Bill 1428, known as the Retailer Tax Fairness Act, aims to address the calculation of interchange fees associated with electronic payment transactions. The bill stipulates that any state and local taxes included as a percentage in an electronic payment transaction must be excluded from the interchange fee charged during such transactions. This exclusion is designed to reduce the overall cost incurred by merchants when processing electronic payments, as interchange fees can add a significant burden, particularly for small businesses.

Contention

One notable point of contention surrounding HB1428 involves the enforcement and oversight of compliance among payment card networks. Detractors may argue that the bill could face challenges in ensuring that payment processors adhere to the new regulations. Additionally, there may be concerns regarding how merchants will capture and report tax amounts accurately at the point of sale—issues that could complicate the intended benefits of the law. Further, the bill establishes civil penalties for violations, introducing a potential layer of legal complexity for networks that may struggle to adjust their financial systems to comply with the new law.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2742

Retailer Tax Fairness Act; create.

MS HB879

Retailer Tax Fairness Act; create.

MS HB676

Retailer Tax Fairness Act; create.

MS HB735

Retailer Tax Fairness Act; create.

MS SB2891

Retailer Tax Fairness Act; enact.

MS SB2825

Retailer Tax Fairness Act; enact.

MS AB1065

Credit card transaction fees: tax payments: Consumer Inflation Reduction and Tax Fairness Act.

MS HB476

Price Fixing Prohibition & Tax Fairness

MS H1259

Relative to price-fixing prohibition, consumer transparency & tax fairness

MS HB2089

Enacting the consumer inflation reduction and tax fairness act and exempting the portion of a credit card transaction constituting a tax or gratuity from assessment of the fee charged by the card issuer.

Similar Bills

MS SB2742

Retailer Tax Fairness Act; create.

MS HB879

Retailer Tax Fairness Act; create.

MS HB676

Retailer Tax Fairness Act; create.

MS SB2891

Retailer Tax Fairness Act; enact.

MS SB2825

Retailer Tax Fairness Act; enact.

MS HB735

Retailer Tax Fairness Act; create.

CA AB1065

Credit card transaction fees: tax payments: Consumer Inflation Reduction and Tax Fairness Act.

AZ HB2629

Merchant; fees; calculation; transactions; penalty