(American) - I find I say it most when on the phone with customer service types (Are you at xyz address? Yes, ma'am!), or in "action" situations. We've talked about something, and person X asks me to do something, so I say "Yes, ma'am!". It's a lighthearted thing, but not mocking at all.
But oddly... I would feel funny if anyone else called me 'miss' or 'ma'am'.
Hm.
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My heart knows me better than I know myself, so I'm gonna let it do all the talkin'.
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