---
type: "Bill"
title: "Residential and commercial contractors; require sales tax permit from Department of Revenue for pulling building permit."
description: "Residential and commercial contractors; require sales tax permit from Department of Revenue for pulling building permit."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2021"
identifier: "SB 2874"
citation: "Mississippi SB 2874 (2021)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Harkins"]
version_count: 5
action_count: 23
vote_count: 4
first_action: "2021-01-18T06:00:00+00:00"
last_action: "2021-04-22T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/30856780-c917-46ac-97f2-28828ffe43b9"
source_url: "http://billstatus.ls.state.ms.us/2021/pdf/House_authors/McMahan.xml"
source_hash: "bd63450e8d739920193f79faa051792c531e2dac4624d4848299825d02e0af44"
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 2874 (2021) — Residential and commercial contractors; require sales tax permit from Department of Revenue for pulling building permit.

## 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/2021/html/SB/2800-2899/SB2874IN.htm)
2. **Amendment Report for Senate Bill No. 2874** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/ham/Amendment_Report_for_SB2874.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/SB/2800-2899/SB2874PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/ham/SB2874_H_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/SB/2800-2899/SB2874SG.htm)

## Votes

- Adopt Conference Report — **37–13** (pass) · upper
- Passage — **41–10** (pass) · upper
- Passage as Amended — **101–17** (pass) · lower
- Adopt Conference Report — **108–13** (pass) · lower

## Sponsors

- Harkins — primary (person)
- McMahan — cosponsor (person)

## Timeline

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

- **2021-01-18T06:00:00+00:00** Referred To Finance `referral-committee`
- **2021-02-01T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2021-02-09T06:00:00+00:00** Passed `passage`
- **2021-02-10T06:00:00+00:00** Transmitted To House `introduction`
- **2021-02-24T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2021-03-02T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2021-03-08T06:00:00+00:00** Read the Third Time `reading-3`
- **2021-03-09T06:00:00+00:00** Amended `amendment-passage`
- **2021-03-09T06:00:00+00:00** Passed As Amended `passage`
- **2021-03-10T06:00:00+00:00** Returned For Concurrence
- **2021-03-17T05:00:00+00:00** Decline to Concur/Invite Conf
- **2021-03-18T05:00:00+00:00** Conferees Named Harkins,McMahan,Thompson
- **2021-03-23T05:00:00+00:00** Conferees Named Lamar,Steverson,Massengill
- **2021-03-29T05:00:00+00:00** Conference Report Filed
- **2021-03-29T05:00:00+00:00** Conference Report Filed
- **2021-03-30T05:00:00+00:00** Conference Report Adopted
- **2021-03-30T05:00:00+00:00** Failed `failure`
- **2021-03-30T05:00:00+00:00** Motion to Reconsider Entered
- **2021-03-30T05:00:00+00:00** Reconsidered
- **2021-03-30T05:00:00+00:00** Conference Report Adopted
- **2021-04-01T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-01T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-22T05:00:00+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/30856780-c917-46ac-97f2-28828ffe43b9`. Confidence: reported (aggregated from official Mississippi legislature records).