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---
type: "Bill"
title: "Use tax; revise certain provisions regarding funds distributed to municipalities/counties for road improvements."
description: "Use tax; revise certain provisions regarding funds distributed to municipalities/counties for road improvements."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2021"
identifier: "HB 520"
citation: "Mississippi HB 520 (2021)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Lamar"]
version_count: 5
action_count: 19
vote_count: 4
first_action: "2021-01-18T06:00:00+00:00"
last_action: "2021-04-16T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/49858935-a996-4c59-9445-3ef111f89546"
source_url: "http://billstatus.ls.state.ms.us/2021/pdf/House_authors/Lamar.xml"
source_hash: "69679cab1340a5b387fc0df46713bf95638aa15dd7e21697b380be56e1ba74bd"
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 520 (2021) — Use tax; revise certain provisions regarding funds distributed to municipalities/counties for road improvements.
## 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/HB/0500-0599/HB0520IN.htm)
2. **Amendment Report for House Bill No. 520** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/Amendment_Report_for_HB0520.pdf)
3. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/0500-0599/HB0520PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB0520_S_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/0500-0599/HB0520SG.htm)
## Votes
- Adopt Conference Report — **510** (pass) · upper
- Adopt Conference Report — **1165** (pass) · lower
- Passage as Amended — **510** (pass) · upper
- Passage — **1106** (pass) · lower
## Sponsors
- Lamar — primary (person)
- Reynolds — cosponsor (person)
- Stamps — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-18T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2021-01-27T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2021-02-03T06:00:00+00:00** Passed `passage`
- **2021-02-04T06:00:00+00:00** Transmitted To Senate `introduction`
- **2021-02-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2021-03-02T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **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
- **2021-03-23T05:00:00+00:00** Conferees Named Lamar,Steverson,Massengill
- **2021-03-24T05:00:00+00:00** Conferees Named Harkins,Sparks,Simmons (12th)
- **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** Conference Report Adopted
- **2021-04-01T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-01T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-16T05:00:00+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/49858935-a996-4c59-9445-3ef111f89546`. Confidence: reported (aggregated from official Mississippi legislature records).