---
type: "Bill"
title: "Sales tax; move the back-to-school sales tax holiday to the second Friday in July."
description: "Sales tax; move the back-to-school sales tax holiday to the second Friday in July."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2024"
identifier: "SB 2470"
citation: "Mississippi SB 2470 (2024)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Michel"]
version_count: 5
action_count: 13
vote_count: 3
first_action: "2024-02-16T06:00:00+00:00"
last_action: "2024-04-22T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/87c99172-c82a-4ad1-9501-e26f15c9bd9f"
source_url: "http://billstatus.ls.state.ms.us/2024/pdf/House_authors/DeBar.xml"
source_hash: "21fb2226a94e27afa14183cb7fb7c78b320625f8b9ff8a102602a289f59c3fe6"
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 2470 (2024) — Sales tax; move the back-to-school sales tax holiday to the second Friday in July.

## 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/2400-2499/SB2470IN.htm)
2. **Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/SB2470_H_Amend_01.pdf)
3. **Amendment Report for Senate Bill No. 2470** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/Amendment_Report_for_SB2470.pdf)
4. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/2400-2499/SB2470PS.htm)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/2400-2499/SB2470SG.htm)

## Votes

- Passage as Amended — **121–0** (pass) · lower
- Passage — **52–0** (pass) · upper
- Concurrence in Amendment From House — **47–0** (pass) · upper

## Sponsors

- Michel — primary (person)
- DeBar — cosponsor (person)

## Timeline

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

- **2024-02-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2024-02-27T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2024-03-06T06:00:00+00:00** Passed `passage`
- **2024-03-07T06:00:00+00:00** Transmitted To House `introduction`
- **2024-03-11T05:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2024-04-02T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2024-04-03T05:00:00+00:00** Amended `amendment-passage`
- **2024-04-03T05:00:00+00:00** Passed As Amended `passage`
- **2024-04-04T05:00:00+00:00** Returned For Concurrence
- **2024-04-12T05:00:00+00:00** Concurred in Amend From House
- **2024-04-17T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-17T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-22T05:00:00+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/87c99172-c82a-4ad1-9501-e26f15c9bd9f`. Confidence: reported (aggregated from official Mississippi legislature records).