---
type: "Bill"
title: "Sales tax; clarify the description of logging equipment that qualifies for a reduced sales tax rate."
description: "Sales tax; clarify the description of logging equipment that qualifies for a reduced sales tax rate."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2020"
identifier: "SB 2319"
citation: "Mississippi SB 2319 (2020)"
classification: ["bill"]
subjects: ["Ways and Means", "Finance"]
status: "enacted"
primary_sponsors: ["Branning"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2020-02-07T06:00:00+00:00"
last_action: "2020-06-23T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/af57fa47-5e7c-4333-a587-a303d66d5a51"
source_url: "http://billstatus.ls.state.ms.us/2020/pdf/Senate_authors/Branning.xml"
source_hash: "5c4f45448b983f61d392ff5e5f031f89cac85b964b56505eb5dc067c68258b95"
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 2319 (2020) — Sales tax; clarify the description of logging equipment that qualifies for a reduced sales tax rate.

## 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/2020/html/SB/2300-2399/SB2319IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2020/html/SB/2300-2399/SB2319PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2020/html/SB/2300-2399/SB2319SG.htm)

## Votes

- Passage — **116–0** (pass) · lower
- Passage — **51–0** (pass) · upper

## Sponsors

- Branning — primary (person)

## Timeline

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

- **2020-02-07T06:00:00+00:00** Referred To Finance `referral-committee`
- **2020-02-18T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2020-03-05T06:00:00+00:00** Passed `passage`
- **2020-03-06T06:00:00+00:00** Transmitted To House `introduction`
- **2020-03-13T05:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2020-06-09T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2020-06-10T05:00:00+00:00** Passed `passage`
- **2020-06-11T05:00:00+00:00** Returned For Enrolling
- **2020-06-17T05:00:00+00:00** Enrolled Bill Signed
- **2020-06-17T05:00:00+00:00** Enrolled Bill Signed
- **2020-06-23T05:00:00+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/af57fa47-5e7c-4333-a587-a303d66d5a51`. Confidence: reported (aggregated from official Mississippi legislature records).