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---
type: "Bill"
title: "Use tax; revise certain provisions regarding funds distributed to municipalities and counties for infrastructure purposes."
description: "Use tax; revise certain provisions regarding funds distributed to municipalities and counties for infrastructure purposes."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2024"
identifier: "SB 2492"
citation: "Mississippi SB 2492 (2024)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Branning"]
version_count: 5
action_count: 13
vote_count: 3
first_action: "2024-02-16T06:00:00+00:00"
last_action: "2024-04-25T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/3de14d0d-416e-4ab2-a527-219f43e1caf0"
source_url: "http://billstatus.ls.state.ms.us/2024/pdf/Senate_authors/Branning.xml"
source_hash: "4de7e9fdbaf51edaff846dff2aa2a6c38b0d2248f2bd5dfd7d2cf37a4a246684"
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 2492 (2024) — Use tax; revise certain provisions regarding funds distributed to municipalities and counties for infrastructure purposes.
## 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/SB2492IN.htm)
2. **Amendment Report for Senate Bill No. 2492** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/Amendment_Report_for_SB2492.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/2400-2499/SB2492PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/ham/SB2492_H_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/SB/2400-2499/SB2492SG.htm)
## Votes
- Passage as Amended — **1210** (pass) · lower
- Passage — **520** (pass) · upper
- Concurrence in Amendment From House — **510** (pass) · upper
## Sponsors
- Branning — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-02-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2024-03-05T06:00:00+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 As Amended `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
- **2024-04-17T05:00:00+00:00** Concurred in Amend From House
- **2024-04-19T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-19T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-25T05:00:00+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/3de14d0d-416e-4ab2-a527-219f43e1caf0`. Confidence: reported (aggregated from official Mississippi legislature records).