---
type: "Bill"
title: "Tobacco excise tax; provide rate for heated tobacco products."
description: "Tobacco excise tax; provide rate for heated tobacco products."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2024"
identifier: "SB 3105"
citation: "Mississippi SB 3105 (2024)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Sparks"]
version_count: 5
action_count: 12
vote_count: 3
first_action: "2024-03-25T05:00:00+00:00"
last_action: "2024-05-02T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/99a767df-3b02-4bf5-82fc-dcd954c48606"
source_url: "http://billstatus.ls.state.ms.us/2024/pdf/House_authors/Boyd.xml"
source_hash: "2987756ee4d4dd3a91c6515da23ec54d89449decf4c29e9ea3f357ae06f830f1"
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 3105 (2024) — Tobacco excise tax; provide rate for heated tobacco products.

## 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/2024/html/SB/3100-3199/SB3105IN.htm)
2. **Amendment Report for Senate Bill No. 3105** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/Amendment_Report_for_SB3105.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/3100-3199/SB3105PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/SB3105_H_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/3100-3199/SB3105SG.htm)

## Votes

- Passage — **50–0** (pass) · upper
- Concurrence in Amendment From House — **47–4** (pass) · upper
- Passage as Amended — **116–0** (pass) · lower

## Sponsors

- Sparks — primary (person)
- Boyd — cosponsor (person)
- England — cosponsor (person)
- Harkins — cosponsor (person)
- Rhodes — cosponsor (person)
- Younger — cosponsor (person)

## Timeline

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

- **2024-03-25T05:00:00+00:00** Referred To Finance `referral-committee`
- **2024-03-26T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2024-03-27T05:00:00+00:00** Passed `passage`
- **2024-03-28T05:00:00+00:00** Transmitted To House `introduction`
- **2024-03-29T05:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2024-04-15T05:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2024-04-16T05:00:00+00:00** Amended `amendment-passage`
- **2024-04-16T05:00:00+00:00** Passed As Amended `passage`
- **2024-04-17T05:00:00+00:00** Returned For Concurrence
- **2024-04-19T05:00:00+00:00** Concurred in Amend From House
- **2024-04-24T05:00:00+00:00** Enrolled Bill Signed
- **2024-05-02T05:00:00+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/99a767df-3b02-4bf5-82fc-dcd954c48606`. Confidence: reported (aggregated from official Mississippi legislature records).