---
type: "Bill"
title: "Sales tax on admissions; exempt certain events sponsored by municipalities."
description: "Sales tax on admissions; exempt certain events sponsored by municipalities."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2018"
identifier: "SB 2312"
citation: "Mississippi SB 2312 (2018)"
classification: ["bill"]
subjects: ["Ways and Means", "Finance"]
status: "enacted"
primary_sponsors: ["Carter"]
version_count: 3
action_count: 23
vote_count: 5
first_action: "2018-01-12T06:00:00+00:00"
last_action: "2018-04-12T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/4490e5b7-0a0d-4603-9a7b-7581e7450965"
source_url: "http://billstatus.ls.state.ms.us/2018/pdf//history/SB/SB2312.xml"
source_hash: "e45b6a8e837bcd2517c6161f72ef398d5af5bc5d9feaad743cfc563e985378c6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ms"]
---

# Mississippi SB 2312 (2018) — Sales tax on admissions; exempt certain events sponsored by municipalities.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2018/html/SB/2300-2399/SB2312IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2018/html/SB/2300-2399/SB2312PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2018/html/SB/2300-2399/SB2312SG.htm)

## Votes

- Passage as Amended — **117–0** (pass) · legislature
- Adopt Conference Report — **117–0** (pass) · legislature
- Passage — **50–0** (pass) · legislature
- Passage — **102–8** (pass) · legislature
- Adopt Conference Report — **52–0** (pass) · legislature

## Sponsors

- Carter — primary (person)
- Gollott — cosponsor (person)
- Moran — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-12T06:00:00+00:00** Referred To Finance `referral-committee`
- **2018-02-20T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2018-02-21T06:00:00+00:00** Passed `passage`
- **2018-02-22T06:00:00+00:00** Transmitted To House `introduction`
- **2018-02-27T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2018-03-07T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2018-03-07T06:00:00+00:00** Passed `passage`
- **2018-03-07T06:00:00+00:00** Motion to Reconsider Entered (Baker, Smith, Lamar)
- **2018-03-14T05:00:00+00:00** Reconsidered
- **2018-03-14T05:00:00+00:00** Amended `amendment-passage`
- **2018-03-14T05:00:00+00:00** Passed As Amended `passage`
- **2018-03-14T05:00:00+00:00** Immediate Release
- **2018-03-14T05:00:00+00:00** Returned For Concurrence
- **2018-03-15T05:00:00+00:00** Decline to Concur/Invite Conf
- **2018-03-23T05:00:00+00:00** Conferees Named Fillingane,Kirby,Carter
- **2018-03-24T05:00:00+00:00** Conferees Named Smith,Lamar,Baker
- **2018-03-24T05:00:00+00:00** Conference Report Filed
- **2018-03-24T05:00:00+00:00** Conference Report Filed
- **2018-03-25T05:00:00+00:00** Conference Report Adopted
- **2018-03-25T05:00:00+00:00** Conference Report Adopted
- **2018-03-28T05:00:00+00:00** Enrolled Bill Signed
- **2018-03-28T05:00:00+00:00** Enrolled Bill Signed
- **2018-04-12T05:00:00+00:00** Approved by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4490e5b7-0a0d-4603-9a7b-7581e7450965`. Confidence: reported (aggregated from official Mississippi legislature records).