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HB288 • 2026

Alternative-fuel fueling stations; impose tax on motor vehicles charged at.

AN ACT TO IMPOSE A TAX ON MOTOR VEHICLES CHARGED AT ALTERNATIVE-FUEL FUELING STATIONS IN THIS STATE; TO DEFINE THE TERM "ALTERNATIVE-FUEL FUELING STATION"; TO PROVIDE FOR THE AMOUNT OF THE TAX; TO PROVIDE THAT THE REVENUE DERIVED FROM THE TAX IMPOSED BY THIS ACT WILL BE APPORTIONED AMONG THE VARIOUS PURPOSES SPECIFIED FOR GASOLINE AND DIESEL FUEL TAXES IN THE SAME PROPORTION THAT THOSE TAXES WERE APPORTIONED FOR THOSE PURPOSES DURING THE PREVIOUS STATE FISCAL YEAR; TO AMEND SECTION 27-19-21, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF THE ANNUAL TAX IMPOSED ON ELECTRIC VEHICLES; AND FOR RELATED PURPOSES.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Newman
Last action
2026-02-25
Official status
Dead
Effective date
July 1, 20

Plain English Breakdown

The candidate explanation included an increase in annual taxes for electric vehicles which is a separate provision from the bill's main focus and was not directly linked to the new tax imposed at charging stations.

Tax for Electric Vehicle Charging Stations

This bill imposes a $3.50 tax on electric vehicles charged at public charging stations and increases the annual tax on electric vehicles from $150 to $225 starting July 1, 2027.

What This Bill Does

  • Creates a $3.50 tax on each motor vehicle charged at an alternative-fuel fueling station in Mississippi.
  • Defines 'alternative-fuel fueling station' as a metered-for-fee public access recharging system for electric vehicles.
  • Requires the Department of Revenue to collect and distribute the tax money according to previous rules for gasoline and diesel taxes.

Who It Names or Affects

  • Electric vehicle owners who charge their cars at public stations.

Terms To Know

Alternative-fuel fueling station
A metered-for-fee, public access recharging system for electric vehicles.
Motor vehicle
Electric vehicles as defined in Mississippi law.

Limits and Unknowns

  • The bill did not pass during its session.
  • Details about how the tax will be enforced are left to future rules by the Department of Revenue.

Bill History

  1. 2026-02-25 Mississippi Legislative Bill Status System

    02/25 (H) Died In Committee

  2. 2026-01-07 Mississippi Legislative Bill Status System

    01/07 (H) Referred To Ways and Means

Official Summary Text

Alternative-fuel fueling stations; impose tax on motor vehicles charged at.

Current Bill Text

Read the full stored bill text 
H. B. No. 288 *HR43/R496.1* ~ OFFICIAL ~ R3/5
26/HR43/R496.1
PAGE 1 (BS\KP)

To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Newman

HOUSE BILL NO. 288

AN ACT TO IMPOSE A TAX ON MOTOR VEHICLES CHARGED AT 1
ALTERNATIVE-FUEL FUELING STATIONS IN THIS STATE; TO DEFINE THE 2
TERM "ALTERNATIVE-FUEL FUELING STATION"; TO PROVIDE FOR THE AMOUNT 3
OF THE TAX; TO PROVIDE THAT THE REVENUE DERIVED FROM THE TAX 4
IMPOSED BY THIS ACT WILL BE APPORTIONED AMONG THE VARIOUS PURPOSES 5
SPECIFIED FOR GASOLINE AND DIESEL FUEL TAXES IN THE SAME 6
PROPORTION THAT THOSE TAXES WERE APPORTIONED FOR THOSE PURPOSES 7
DURING THE PREVIOUS STATE FISCAL YEAR; TO AMEND SECTION 27-19-21, 8
MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF THE ANNUAL TAX 9
IMPOSED ON ELECTRIC VEHICLES; AND FOR RELATED PURPOSES. 10
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 11
SECTION 1. (1) For the purposes of this section, the 12
following words and phrases shall have the meanings ascribed in 13
this subsection unless the context clearly indicates otherwise: 14
(a) "Motor vehicle" means and has the same definition 15
as that term has in Section 27-19-3. 16
(b) "Alternative-fuel fueling station" means a 17
metered-for-fee, public access recharging system for motor 18
vehicles propelled, in whole or in part, by electricity, 19
regardless of whether the recharging system is capable of 20
universal charging for all electric vehicles. The term 21
H. B. No. 288 *HR43/R496.1* ~ OFFICIAL ~
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"alternative-fuel fueling station" does not include a building or 22
its structural components. 23
(2) In addition to any other taxes, there is imposed a tax 24
of Three Dollars and Fifty Cents ($3.50) on each motor vehicle 25
charged at an alternative-fuel fueling station in this state. The 26
owner or operator of the alternative-fuel fueling station shall 27
collect the tax at the time of the motor vehicle charging and 28
shall remit the proceeds of the tax to the Department of Revenue. 29
The Department of Revenue shall apportion the proceeds of the tax 30
among the various purposes specified in Section 27-5-101 for 31
gasoline and diesel fuel taxes in the same proportion that those 32
taxes were apportioned for those purposes during the previous 33
state fiscal year. 34
(3) The Department of Revenue shall have all powers 35
necessary to implement and administer the provisions of this 36
section, and the department shall promulgate rules and 37
regulations, in accordance with the Mississippi Administrative 38
Procedures Law, necessary for the implementation of this section. 39
SECTION 2. Section 27-19-21, Mississippi Code of 1972, is 40
amended as follows: 41
27-19-21. (1) For the purposes of this section, the term 42
"electric vehicle" means a vehicle that is powered solely by an 43
electric motor drawing current from rechargeable batteries, fuel 44
cells, or other portable sources of electrical current, is 45
manufactured primarily for use on public streets, roads and 46
H. B. No. 288 *HR43/R496.1* ~ OFFICIAL ~
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highways, and is required to have a license tag under Section 47
27-19-1 et seq., for operation on public streets, roads and 48
highways. 49
(2) (a) Subject to the provisions of this section, there is 50
imposed an annual tax on each electric vehicle, which shall be in 51
addition to any other taxes for which the vehicle is liable. The 52
tax shall be paid to the county tax collector at the same time and 53
in the same manner as the annual highway privilege tax is paid. 54
The amount of the tax shall be One Hundred Fifty Dollars 55
($150.00). Subject to the provisions of this section, from and 56
after July 1, 2027, the amount of such tax shall be Two Hundred 57
Twenty-five Dollars ($225.00). However, subject to the provisions 58
of this section, from and after July 1, 2026, through June 30, 59
2027, the amount of the tax imposed under this section shall be 60
Seventy-five Dollars ($75.00) for each electric vehicle that is a 61
motorcycle and from and after July 1, 2027, the amount of the tax 62
shall be One Hundred Twelve Dollars and fifty cents ($112.50) for 63
each electric vehicle that is a motorcycle. The tax shall not be 64
imposed on an electric vehicle that is exempt from ad valorem 65
taxation under Sections 27-19-53 and 27-51-41(2)(j). 66
(b) Beginning July 1, 2021, and each succeeding July 1 67
thereafter, the rates of the tax imposed under this section and in 68
effect at the end of the preceding state fiscal year shall be 69
adjusted by increasing the tax by a percentage amount equal to the 70
United States inflation rate for the previous calendar year ending 71
H. B. No. 288 *HR43/R496.1* ~ OFFICIAL ~
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on December 31 as certified by the Department of Finance and 72
Administration. The United States inflation rate for a calendar 73
year shall be the Consumer Price Index for the calendar year for 74
urban consumers as calculated by the Bureau of Labor Statistics of 75
the United States Department of Labor. In adjusting the amount of 76
the tax, amounts equal to or greater than Fifty Cents (50¢) shall 77
be rounded to the next highest whole dollar. 78
(3) The tax collector shall have a special designation for 79
electric vehicles in the vehicle records of the tax collector's 80
office so that the owners of electric vehicles will be provided 81
with the proper forms for paying the tax imposed by this section. 82
(4) The tax collector shall remit the proceeds of the tax 83
collected under this section to the Department of Revenue, and the 84
department shall apportion the proceeds of the tax among the 85
various purposes specified in Section 27-5-101 for gasoline and 86
diesel fuel taxes in the same proportion that those taxes were 87
apportioned for those purposes during the previous state fiscal 88
year and such funds shall be used solely for the repair and 89
maintenance of roads, streets and bridges. 90
(5) The Department of Revenue shall have all of the power 91
and authority that it has for enforcement of the motor vehicle 92
privilege tax laws (Section 27-19-1 et seq.) to enforce the 93
provisions of this section. The Commissioner of Revenue may adopt 94
any rules or regulations that he deems necessary for the proper 95
administration of this section. 96
H. B. No. 288 *HR43/R496.1* ~ OFFICIAL ~
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ST: Alternative-fuel fueling stations; impose
tax on motor vehicles charged at.
SECTION 3. This act shall take effect and be in force from 97
and after July 1, 2026. 98