---
type: "Bill"
title: "Sales and use taxes; specify for computer software services and products delivered electronically in Mississippi."
description: "Sales and use taxes; specify for computer software services and products delivered electronically in Mississippi."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "SB 2449"
citation: "Mississippi SB 2449 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Harkins"]
version_count: 6
action_count: 15
vote_count: 3
first_action: "2023-01-16T06:00:00+00:00"
last_action: "2023-03-28T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e2aa0e12-416c-48b9-adfc-438590d6dfd5"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/House_authors/Sparks.xml"
source_hash: "a0a3a46e7ab99b07922775009b1e6098be1b5b33dc008913db51cd8cebb40f13"
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 2449 (2023) — Sales and use taxes; specify for computer software services and products delivered electronically in Mississippi.

## 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/SB/2400-2499/SB2449IN.htm)
2. **Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/SB2449_S_Amend_01.pdf)
3. **Amendment No 2 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/ham/SB2449_H_Amend_02.pdf)
4. **Amendment Report for Senate Bill No. 2449** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/ham/Amendment_Report_for_SB2449.pdf)
5. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2400-2499/SB2449PS.htm)
6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2400-2499/SB2449SG.htm)

## Votes

- Passage as Amended — **52–0** (pass) · upper
- Concurrence in Amendment From House — **50–0** (pass) · upper
- Passage as Amended — **98–10** (pass) · lower

## Sponsors

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

## Timeline

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

- **2023-01-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-01-31T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-02-07T06:00:00+00:00** Amended `amendment-passage`
- **2023-02-07T06:00:00+00:00** Passed As Amended `passage`
- **2023-02-10T06:00:00+00:00** Transmitted To House `introduction`
- **2023-02-13T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2023-02-28T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2023-03-07T06:00:00+00:00** Read the Third Time `reading-3`
- **2023-03-08T06:00:00+00:00** Amended `amendment-passage`
- **2023-03-08T06:00:00+00:00** Passed As Amended `passage`
- **2023-03-09T06:00:00+00:00** Returned For Concurrence
- **2023-03-16T05:00:00+00:00** Concurred in Amend From House
- **2023-03-23T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-23T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-28T05:00:00+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/e2aa0e12-416c-48b9-adfc-438590d6dfd5`. Confidence: reported (aggregated from official Mississippi legislature records).