John F. Fletcher, a partner on the firm's State & Local Tax Team in the Jackson office, was recently quoted in the Law360 article "Mississippi Use Tax Bill For Remote Retailers Dies in Senate." The article discusses Mississippi House Bill 480 that would have required vendors earning more than $250,000 in online sales within Mississippi to collect and remit a seven percent use tax. The bill died in the state Senate on Tuesday. However, the measure may not be completely doomed. The revenue department has proposed a regulation that closely follows the provisions in HB 480. Mr. Fletcher adds, "They clearly stated they intended to immediately enforce the regulation upon finalizations…when pressed by other attendees as to where the department or the commissioner derives its authority to adopt a rule openly defying the Supreme Court, the response was somewhat unspecific and merely referred back to its authority to interpret its existing statutes."