---
type: "Bill"
title: "Sales Tax; exempt certain sales of property transported from this state and first used in another state."
description: "Sales Tax; exempt certain sales of property transported from this state and first used in another state."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "HB 549"
citation: "Mississippi HB 549 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Oliver"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2023-01-13T06:00:00+00:00"
last_action: "2023-03-21T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2ccc0c59-6392-4241-ba8e-0132e2fb9731"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/House_authors/Oliver.xml"
source_hash: "35c4269af8ed2ce37c597da5e406f80914c405a77ce83019e1ed2cb02a46e1ae"
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 HB 549 (2023) — Sales Tax; exempt certain sales of property transported from this state and first used in another state.

## 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/2023/html/HB/0500-0599/HB0549IN.htm)
2. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/0500-0599/HB0549PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/0500-0599/HB0549SG.htm)

## Votes

- Passage — **52–0** (pass) · upper
- Passage — **112–0** (pass) · lower

## Sponsors

- Oliver — primary (person)
- Stamps — cosponsor (person)

## Timeline

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

- **2023-01-13T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2023-02-21T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-02-21T06:00:00+00:00** Passed `passage`
- **2023-02-22T06:00:00+00:00** Transmitted To Senate `introduction`
- **2023-02-23T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-03-13T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-03-14T05:00:00+00:00** Passed `passage`
- **2023-03-15T05:00:00+00:00** Returned For Enrolling
- **2023-03-16T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-16T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-21T05:00:00+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/2ccc0c59-6392-4241-ba8e-0132e2fb9731`. Confidence: reported (aggregated from official Mississippi legislature records).