Boat trailers; exempt from highway privilege tax, registration and tag requirements and ad valorem tax.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Fondren, Blackwell

HOUSE BILL NO. 687

AN ACT TO EXEMPT BOAT TRAILERS FROM THE HIGHWAY PRIVILEGE TAX 1
AND AD VALOREM TAXATION, AND FROM REGISTRATION AND LICENSING 2
REQUIREMENTS; TO AMEND SECTION 27-19-3, MISSISSIPPI CODE OF 1972, 3
TO DEFINE THE TERM "BOAT TRAILER" UNDER THE MOTOR VEHICLE 4
PRIVILEGE TAX LAWS; TO BRING FORWARD SECTIONS 27-19-17, 27-19-19 5
AND 27-19-33, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE 6
MOTOR VEHICLE PRIVILEGE TAX LAWS, FOR THE PURPOSES OF POSSIBLE 7
AMENDMENT; TO BRING FORWARD SECTIONS 27-51-5 AND 27-51-7, 8
MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE MOTOR VEHICLE 9
AD VALOREM TAX LAW OF 1958, FOR THE PURPOSES OF POSSIBLE 10
AMENDMENT; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, TO 11
CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES. 12
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 13
SECTION 1. No privilege tax or registration fee shall be 14
imposed upon, and no license tag shall be required or issued for, 15
any boat trailer. 16
SECTION 2. Section 27-19-3, Mississippi Code of 1972, is 17
amended as follows: 18
27-19-3. (a) The following words and phrases when used in 19
this article for the purpose of this article have the meanings 20
respectively ascribed to them in this section, except in those 21
instances where the context clearly describes and indicates a 22
different meaning: 23
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(1) "Vehicle" means every device in, upon or by which 24
any person or property is or may be transported or drawn upon a 25
public highway, except devices moved by muscular power or used 26
exclusively upon stationary rails or tracks. 27
(2) "Commercial vehicle" means every vehicle used or 28
operated upon the public roads, highways or bridges in connection 29
with any business function. 30
(3) "Motor vehicle" means every vehicle as defined in 31
this section which is self-propelled, including trackless street 32
or trolley cars. The term "motor vehicle" shall not include 33
electric bicycles, personal delivery devices or electric personal 34
assistive mobility devices as defined in Section 63-3-103, or golf 35
carts or low-speed vehicles as defined in Section 63-32-1. 36
(4) "Tractor" means every vehicle designed, constructed 37
or used for drawing other vehicles. 38
(5) "Motorcycle" means every vehicle designed to travel 39
on not more than three (3) wheels in contact with the ground, 40
except electric bicycles, personal delivery devices and vehicles 41
included within the term "tractor" as herein classified and 42
defined. 43
(6) "Truck tractor" means every motor vehicle designed 44
and used for drawing other vehicles and so constructed as to carry 45
a load other than a part of the weight of the vehicle and load so 46
drawn and has a gross vehicle weight (GVW) in excess of ten 47
thousand (10,000) pounds. 48
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(7) "Trailer" means every vehicle without motive power, 49
designed to carry property or passengers wholly on its structure 50
and which is drawn by a motor vehicle. 51
(8) "Semitrailer" means every vehicle (of the trailer 52
type) so designed and used in conjunction with a truck tractor. 53
(9) "Foreign vehicle" means every motor vehicle, 54
trailer or semitrailer, which shall be brought into the state 55
otherwise than by or through a manufacturer or dealer for resale 56
and which has not been registered in this state. 57
(10) "Pneumatic tires" means all tires inflated with 58
compressed air. 59
(11) "Solid rubber tires" means every tire made of 60
rubber other than pneumatic tires. 61
(12) "Solid tires" means all tires, the surface of 62
which in contact with the highway is wholly or partly of metal or 63
other hard, nonresilient material. 64
(13) "Person" means every natural person, firm, 65
copartnership, corporation, joint-stock or other association or 66
organization. 67
(14) "Owner" means a person who holds the legal title 68
of a vehicle or in the event a vehicle is the subject of an 69
agreement for the conditional sale, lease or transfer of the 70
possession, the person with the right of purchase upon performance 71
of conditions stated in the agreement, and with an immediate right 72
of possession vested in the conditional vendee, lessee, possessor 73
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or in the event such or similar transaction is had by means of a 74
mortgage, and the mortgagor of a vehicle is entitled to 75
possession, then such conditional vendee, lessee, possessor or 76
mortgagor shall be deemed the owner for the purposes of this 77
article. 78
(15) "School bus" means every motor vehicle engaged 79
solely in transporting school children or school children and 80
teachers to and from schools; however, such vehicles may transport 81
passengers on weekends and legal holidays and during summer months 82
between the terms of school for compensation when the 83
transportation of passengers is over a route of which not more 84
than fifty percent (50%) traverses the route of a common carrier 85
of passengers by motor vehicle and when no passengers are picked 86
up on the route of any such carrier. 87
(16) "Dealer" means every person engaged regularly in 88
the business of buying, selling or exchanging motor vehicles, 89
trailers, semitrailers, trucks, tractors or other character of 90
commercial or industrial motor vehicles in this state, and having 91
an established place of business in this state. 92
(17) "Highway" means and includes every way or place of 93
whatever nature, including public roads, streets and alleys of 94
this state generally open to the use of the public or to be opened 95
or reopened to the use of the public for the purpose of vehicular 96
travel, and notwithstanding that the same may be temporarily 97
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closed for the purpose of construction, reconstruction, 98
maintenance or repair. 99
(18) "State Tax Commission," "commission" or 100
"department" means the Commissioner of Revenue of the Department 101
of Revenue of this state, acting directly or through his duly 102
authorized officers, agents, representatives and employees. 103
(19) "Common carrier by motor vehicle" means any person 104
who or which undertakes, whether directly or by a lease or any 105
other arrangement, to transport passengers or property or any 106
class or classes of property for the general public in interstate 107
or intrastate commerce on the public highways of this state by 108
motor vehicles for compensation, whether over regular or irregular 109
routes. The term "common carrier by motor vehicle" shall not 110
include passenger buses operating within the corporate limits of a 111
municipality in this state or not exceeding five (5) miles beyond 112
the corporate limits of the municipality, and hearses, ambulances, 113
and school buses as such. In addition, this definition shall not 114
include taxicabs. 115
(20) "Contract carrier by motor vehicle" means any 116
person who or which under the special and individual contract or 117
agreements, and whether directly or by a lease or any other 118
arrangement, transports passengers or property in interstate or 119
intrastate commerce on the public highways of this state by motor 120
vehicle for compensation. The term "contract carrier by motor 121
vehicle" shall not include passenger buses operating wholly within 122
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the corporate limits of a municipality in this state or not 123
exceeding five (5) miles beyond the corporate limits of the 124
municipality, and hearses, ambulances, and school buses as such. 125
In addition, this definition shall not include taxicabs. 126
(21) "Private commercial and noncommercial carrier of 127
property by motor vehicle" means any person not included in the 128
terms "common carrier by motor vehicle" or "contract carrier by 129
motor vehicle," who or which transports in interstate or 130
intrastate commerce on the public highways of this state by motor 131
vehicle, property of which such person is the owner, lessee, or 132
bailee, other than for hire. The term "private commercial and 133
noncommercial carrier of private property by motor vehicle" shall 134
not include passenger buses operated wholly within the corporate 135
limits of a municipality of this state, or not exceeding five (5) 136
miles beyond the corporate limits of the municipality, and 137
hearses, ambulances, and school buses as such. In addition, this 138
definition shall not include taxicabs. 139
Haulers of fertilizer shall be classified as private 140
commercial carriers of property by motor vehicle. 141
(22) "Private carrier of passengers" means all other 142
passenger motor vehicle carriers not included in the above 143
definitions. The term "private carrier of passengers" shall not 144
include passenger buses operating wholly within the corporate 145
limits of a municipality in this state, or not exceeding five (5) 146
miles beyond the corporate limits of the municipality, and 147
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hearses, ambulances, and school buses as such. In addition, this 148
definition shall not include taxicabs. 149
(23) "Operator" means any person, partnership, 150
joint-stock company or corporation operating on the public 151
highways of the state one or more motor vehicles as the beneficial 152
owner or lessee. 153
(24) "Driver" means the person actually driving or 154
operating such motor vehicle at any given time. 155
(25) "Private carrier of property" means any person 156
transporting property on the highways of this state as defined 157
below: 158
(i) Any person, or any employee of such person, 159
transporting farm products, farm supplies, materials and/or 160
equipment used in the growing or production of his own 161
agricultural products in his own truck. 162
(ii) Any person transporting his own fish, 163
including shellfish, in his own truck. 164
(iii) Any person, or any employee of such person, 165
transporting unprocessed forest products, or timber harvesting 166
equipment wherein ownership remains the same, in his own truck. 167
(26) "Taxicab" means any passenger motor vehicle for 168
hire with a seating capacity not greater than ten (10) passengers. 169
For purposes of this paragraph (26), seating capacity shall be 170
determined according to the manufacturer's suggested seating 171
capacity for a vehicle. If there is no manufacturer's suggested 172
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seating capacity for a vehicle, the seating capacity for the 173
vehicle shall be determined according to regulations established 174
by the Department of Revenue. 175
(27) "Passenger coach" means any passenger motor 176
vehicle with a seating capacity greater than ten (10) passengers, 177
operating wholly within the corporate limits of a municipality of 178
this state or within five (5) miles of the corporate limits of the 179
municipality, or motor vehicles substituted for abandoned electric 180
railway systems in or between municipalities. For purposes of 181
this paragraph (27), seating capacity shall be determined 182
according to the manufacturer's suggested seating capacity for a 183
vehicle. If there is no manufacturer's suggested seating capacity 184
for a vehicle, the seating capacity for the vehicle shall be 185
determined according to regulations established by the Department 186
of Revenue. 187
(28) "Empty weight" means the actual weight of a 188
vehicle including fixtures and equipment necessary for the 189
transportation of load hauled or to be hauled. 190
(29) "Gross weight" means the empty weight of the 191
vehicle, as defined herein, plus any load being transported or to 192
be transported. 193
(30) "Ambulance and hearse" shall have the meaning 194
generally ascribed to them. A hearse or funeral coach shall be 195
classified as a light carrier of property, as defined in Section 196
27-51-101. 197
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(31) "Regular seats" means each seat ordinarily and 198
customarily used by one (1) passenger, including all temporary, 199
emergency, and collapsible seats. Where any seats are not 200
distinguished or separated by separate cushions and backs, a seat 201
shall be counted for each eighteen (18) inches of space on such 202
seats or major fraction thereof. In the case of a regular 203
passenger-type automobile which is used as a common or contract 204
carrier of passengers, three (3) seats shall be counted for the 205
rear seat of such automobile and one (1) seat shall be counted for 206
the front seat of such automobile. 207
(32) "Ton" means two thousand (2,000) pounds 208
avoirdupois. 209
(33) "Bus" means any passenger vehicle with a seating 210
capacity of more than ten (10) but shall not include "private 211
carrier of passengers" and "school bus" as defined in paragraphs 212
(15) and (22) of this section. For purposes of this paragraph 213
(33), seating capacity shall be determined according to the 214
manufacturer's suggested seating capacity for a vehicle. If there 215
is no manufacturer's suggested seating capacity for a vehicle, the 216
seating capacity for the vehicle shall be determined according to 217
regulations established by the Department of Revenue. 218
(34) "Corporate fleet" means a group of two hundred 219
(200) or more marked private carriers of passengers or light 220
carriers of property, as defined in Section 27-51-101, trailers, 221
semitrailers, or motor vehicles in excess of ten thousand (10,000) 222
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pounds gross vehicle weight, except for those vehicles registered 223
for interstate travel, owned or leased on a long-term basis by a 224
corporation or other legal entity. In order to be considered 225
marked, the motor vehicle must have a name, trademark or logo 226
located either on the sides or the rear of the vehicle in sharp 227
contrast to the background, and of a size, shape and color that is 228
legible during daylight hours from a distance of fifty (50) feet. 229
(35) "Individual fleet" means a group of five (5) or 230
more private carriers of passengers or light carriers of property, 231
as defined in Section 27-51-101, owned or leased by the same 232
person and principally garaged in the same county. 233
(36) "Trailer fleet" means a group of fifty (50) or 234
more utility trailers each with a gross vehicle weight of six 235
thousand (6,000) pounds or less. 236
(37) "Rental fleet" means a group of two hundred (200) 237
or more private carriers of passengers or light carriers of 238
property, as defined in Section 27-51-101, trailers, semitrailers, 239
or motor vehicles in excess of ten thousand (10,000) pounds gross 240
vehicle weight, except for those vehicles registered for 241
interstate travel, owned or leased on a long-term basis by a 242
corporation or other legal entity and exempt from ad valorem 243
taxation under Section 27-51-41(2)(n). 244
(38) "Boat trailer" means a trailer designed with 245
cradle-type mountings to transport a boat and configured to permit 246
launching of the boat from the rear of the trailer. 247
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(b) (1) No lease shall be recognized under the provisions 248
of this article unless it shall be in writing and shall fully 249
define a bona fide relationship of lessor and lessee, signed by 250
both parties, dated and be in the possession of the driver of the 251
leased vehicle at all times. 252
(2) Leased vehicles shall be considered as domiciled at 253
the place in the State of Mississippi from which they operate in 254
interstate or intrastate commerce, and for the purposes of this 255
article shall be considered as owned by the lessee, who shall 256
furnish all insurance on the vehicles and the driver of the 257
vehicles shall be considered as an agent of the lessee for all 258
purposes of this article. 259
SECTION 3. Section 27-19-17, Mississippi Code of 1972, is 260
brought forward as follows: 261
27-19-17. (1) In all cases where a trailer or semitrailer 262
is used for the transportation of property, either as a common 263
carrier, contract carrier, private commercial carrier, private 264
carrier, or otherwise, and is operated in conjunction with, and is 265
drawn by a tractor, or other motor vehicle, the tax upon such 266
motor vehicle, truck tractor or road tractor shall be calculated 267
and levied on the maximum gross weight of such vehicle, and the 268
tax to be levied upon the operator thereof upon each motor 269
vehicle, truck tractor or road tractor drawing a semitrailer or 270
trailer shall be computed in accordance with the foregoing 271
schedules in the proper classification. In such cases, however, 272
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the gross weight of the trailer or semitrailer shall be combined 273
with the gross weight of the truck tractor, road tractor or other 274
motor vehicle, and the total gross weight of both vehicles counted 275
as one (1) unit shall be used in determining the tax to be paid 276
under this article. Provided, however, that no tax shall be 277
levied upon any trailer or any farm tractor using the highways 278
solely in hauling or transporting farm products of the soil from 279
the farm to the gin or market, or transporting fertilizer or feed 280
to the farm, where the gross weight does not exceed eight thousand 281
(8,000) pounds, and where the title to such products is still in 282
the producer thereof. 283
(2) On each trailer, semitrailer, house trailer, house 284
semitrailer, travel trailer, rental trailer or rental semitrailer 285
used with or drawn by any motor vehicle upon the highways of this 286
state there is hereby levied an annual highway privilege tax of 287
Ten Dollars ($10.00). The highway privilege tax levied in this 288
subsection shall not apply to trailers or semitrailers subject to 289
the tax levied in Section 27-19-18. 290
(3) Before issuing a license for any trailer or semitrailer, 291
the owner thereof shall furnish the commission a serial number for 292
such trailer or semitrailer, and if the same does not bear a 293
serial number, then the commission shall assign to the owner a 294
serial number, to be placed on such trailer or semitrailer. Said 295
serial number shall be stamped or printed on such trailer or 296
semitrailer at some convenient and accessible location and shall 297
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be used in making application for and issuing the privilege 298
license for such trailer or semitrailer. 299
(4) No tax shall be imposed on the wagons or trailers, or 300
the tractors drawing same, of circuses, carnivals, fairs and other 301
shows using municipal streets or public highways, when such wagons 302
or trailers are shipped into the State of Mississippi by railroad, 303
and use such streets and highways only in transporting such 304
trailers, or wagons from the railroad to be placed where such 305
circus, carnival, fair or other show is to be held or staged, and 306
in returning such trailers and wagons from such place to the 307
railroad for reloading. 308
SECTION 4. Section 27-19-19, Mississippi Code of 1972, is 309
brought forward as follows: 310
27-19-19. The privilege tax on trailers or semitrailers, to 311
be used with and drawn by private carriers of passengers, on house 312
trailers and on rental trailers shall be collected, and the 313
license tags and decals issued therefor, by the tax collectors of 314
the various counties of the state; provided, however, that decals 315
shall not be required to be issued by the tax collectors for 316
rental trailers. 317
SECTION 5. Section 27-19-33, Mississippi Code of 1972, is 318
brought forward as follows: 319
27-19-33. A license tag and up to two (2) decals of the same 320
size and similar design as prescribed in Section 27-19-31 shall be 321
issued for all trailers and semitrailers except rental trailers 322
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registered under the provisions of this article except that the 323
license tag shall bear the word "TRAILER" in addition to the other 324
information. The owners of all such trailers shall attach such 325
tags and decals in a conspicuous position on the rear of each 326
trailer under the rear light so that it will be visible at night 327
at a distance of sixty (60) feet. This section shall not apply to 328
trailers and semitrailers subject to the tax levied in Section 329
27-19-18. 330
SECTION 6. Section 27-51-5, Mississippi Code of 1972, is 331
brought forward as follows: 332
27-51-5. The subject words and terms of this section, for 333
the purpose of this chapter, shall have meanings as follows: 334
(a) "Motor vehicle" means any device and attachments 335
supported by one or more wheels which is propelled or drawn by any 336
power other than muscular power over the highways, streets or 337
alleys of this state. The term "motor vehicle" shall not include 338
electric bicycles, personal delivery devices or electric personal 339
assistive mobility devices as defined in Section 63-3-103, or golf 340
carts or low-speed vehicles as defined in Section 63-32-1. 341
However, mobile homes which are detached from any self-propelled 342
vehicles and parked on land in the state are hereby expressly 343
exempt from the motor vehicle ad valorem taxes, but house trailers 344
which are actually in transit and which are not parked for more 345
than an overnight stop are not exempted. 346
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(b) "Public highway" means and includes every way or 347
place of whatever nature, including public roads, streets and 348
alleys of this state generally open to the use of the public or to 349
be opened or reopened to the use of the public for the purpose of 350
vehicular travel, notwithstanding that the same may be temporarily 351
closed for the purpose of construction, reconstruction, 352
maintenance, or repair. 353
(c) "Administrator of the road and bridge privilege tax 354
law" means the official authorized by law to administer the road 355
and bridge privilege tax law of this state. 356
SECTION 7. Section 27-51-7, Mississippi Code of 1972, is 357
brought forward as follows: 358
27-51-7. Any person required by law to pay a road and bridge 359
privilege license tax on any motor vehicle shall also be liable 360
for the ad valorem taxes due on such motor vehicle, unless 361
otherwise specifically exempt herein. Such ad valorem taxes due 362
shall be paid at the same time the road and bridge privilege 363
license tax is paid, and the payment of the said ad valorem taxes 364
due shall be a prerequisite to the issuance of the said road and 365
bridge privilege license. 366
The ad valorem tax lien date for the purpose of this chapter 367
shall also constitute the ad valorem tax due date which shall also 368
be the same date that the subject motor vehicle is purchased from 369
a bona fide dealer, if it is intended that such motor vehicle is 370
to be operated upon the highways of this state. 371
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In all cases, however, where the time for complying with the 372
road and bridge privilege tax law has been extended by law as to 373
time of payment, then the same extension of time shall apply to 374
the date on which the ad valorem taxes on such motor vehicle must 375
be paid. Ad valorem taxes on all motor vehicles, defined in this 376
chapter, shall be calculated as of the first day of the month in 377
which such taxes were due, regardless of any extension of time for 378
payment of such taxes as provided hereinabove. 379
SECTION 8. Section 27-51-41, Mississippi Code of 1972, is 380
amended as follows: 381
27-51-41. (1) The exemptions from the provisions of this 382
chapter shall be confined to those persons or property exempted by 383
this chapter or by the provisions of the Constitution of the 384
United States or the State of Mississippi. No exemption as now 385
provided by any other statute shall be valid as against the tax 386
levied by this chapter. Any subsequent exemption from the tax 387
levied hereunder shall be provided by amendment to this section 388
which shall be inserted in the bill at length. 389
(2) The following shall be exempt from ad valorem taxation: 390
(a) All motor vehicles, as defined in this chapter, and 391
including motor-propelled farm implements and vehicles, while in 392
the hands of bona fide dealers as merchandise and which are not 393
being operated upon the highways of this state. 394
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(b) All motor vehicles belonging to the federal 395
government or the State of Mississippi or any agencies or 396
instrumentalities thereof. 397
(c) All motor vehicles owned by any school district in 398
the state. 399
(d) All motor vehicles owned by any fire protection 400
district incorporated in accordance with Sections 19-5-151 through 401
19-5-207 or by any fire protection grading district incorporated 402
in accordance with Sections 19-5-215 through 19-5-241. 403
(e) All motor vehicles owned by units of the 404
Mississippi National Guard. 405
(f) All motor vehicles which are exempted from highway 406
privilege taxes under Section 27-19-1 et seq. 407
(g) All motor vehicles operated in this state as common 408
and contract carriers of property, private commercial carriers of 409
property, private carriers of property and buses, all of which 410
have a gross weight in excess of ten thousand (10,000) pounds. 411
(h) Antique automobiles as defined in Section 27-19-47, 412
and antique pickup trucks as provided for under Section 413
27-19-47.2, Mississippi Code of 1972. 414
(i) Street rods as defined in Section 27-19-56.6. 415
(j) (i) Two (2) motor vehicles owned by a disabled 416
American veteran, or by the spouse of a deceased disabled American 417
veteran, who is entitled to purchase a distinctive license plate 418
or tag in accordance with Section 27-19-53, regardless of the 419
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license plate or tag issued to the disabled American veteran or 420
the veteran's spouse if the disabled American veteran is deceased. 421
(ii) One (1) motorcycle owned by a disabled 422
American veteran, or by the spouse of a deceased disabled American 423
veteran, who is entitled to purchase a distinctive license plate 424
or tag in accordance with Section 27-19-53, regardless of the 425
license plate or tag issued to the disabled American veteran or 426
the veteran's spouse if the disabled American veteran is deceased. 427
(k) One (1) motor vehicle owned by the unremarried 428
surviving spouse of a member of the Armed Forces of the United 429
States who, while on active duty, is killed or dies and one (1) 430
motor vehicle owned by the unremarried surviving spouse of a 431
member of a reserve component of the Armed Forces of the United 432
States or of the National Guard who, while on active duty for 433
training, is killed or dies. 434
(l) Motor vehicles owned by recipients of the 435
Congressional Medal of Honor or by former prisoners of war, or by 436
spouses of such deceased persons, in accordance with Section 437
27-19-54. 438
(m) (i) One (1) private carrier of passengers, as 439
defined in Section 27-19-3, owned by any religious society, 440
ecclesiastical body or any congregation thereof which is used 441
exclusively for such society and not for profit. 442
(ii) All motor vehicles owned by any such 443
religious society or any educational institution having a seating 444
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capacity greater than seven (7) passengers and used exclusively 445
for transporting passengers for religious or educational purposes 446
and not for profit. 447
(n) All motor vehicles primarily used as rentals under 448
rental agreements with a term of not more than thirty (30) 449
continuous days each and under the control of persons who are 450
engaged in the business of renting such motor vehicles and who are 451
subject to the tax under Section 27-65-231. 452
(o) Antique motorcycles as defined in Section 453
27-19-47.1. 454
(p) One (1) motor vehicle owned by a recipient of the 455
Purple Heart, and one (1) motor vehicle owned by the unremarried 456
surviving spouse of a recipient of the Purple Heart, as provided 457
in Section 27-19-56.5. 458
(q) Motor vehicles that are eligible to display an 459
authentic historical license plate as provided for in Section 460
27-19-56.11. 461
(r) Motor vehicles that are (i) designed or adapted to 462
be used exclusively in the preparation and loading of chemicals or 463
other material for aerial agricultural application to crops; and 464
(ii) only incidentally used on public roadways in this state. 465
(s) One (1) motor vehicle owned by the mother of a 466
service member who died while serving on active duty in the Armed 467
Forces of the United States while the United States was engaged in 468
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hostile activities or a time of war after September 11, 2001, as 469
provided for in Section 27-19-56.162 or Section 27-19-56.524(5). 470
(t) One (1) motor vehicle owned by the unremarried 471
spouse of a service member who died while serving on active duty 472
in the Armed Forces of the United States while the United States 473
was engaged in hostile activities or a time of war after September 474
11, 2001, as provided for in Section 27-19-56.162 or Section 475
27-19-56.524(5). 476
(u) Buses and other motor vehicles that are (a) owned 477
and operated by an entity that has entered into a contract with a 478
school board under Section 37-41-31 for the purpose of 479
transporting students to and from schools and (b) used by the 480
entity for such transportation purposes. This paragraph (u) shall 481
apply to contracts entered into or renewed on or after July 1, 482
2010. 483
(v) One (1) motor vehicle owned by a recipient of the 484
Silver Star, and one (1) motor vehicle owned by the unremarried 485
surviving spouse of a recipient of the Silver Star, as provided in 486
Section 27-19-56.284. 487
(w) One (1) motor vehicle owned by a person who is a 488
law enforcement officer and who (i) was wounded or otherwise 489
received intentional or accidental bodily injury, regardless of 490
whether occurring before or after July 1, 2014, while engaged in 491
the performance of his official duties, provided the wound or 492
injury was not self-inflicted, (ii) was required to receive 493
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medical treatment for the wound or injury due to the nature and 494
extent of the wound or injury, and (iii) is eligible to receive a 495
special license plate or tag under Section 27-19-56 as a result of 496
such wound or injury, regardless of whether the person obtains 497
such a plate or tag. Application for the exemption provided in 498
this paragraph (w) may be made at the time of initial registration 499
of a vehicle and renewal of registration. In addition, an 500
applicant for the exemption must provide official written 501
documentation that (i) the applicant is a law enforcement officer 502
who was wounded or otherwise received intentional or accidental 503
bodily injury while engaged in the performance of his official 504
duties and that the wound or injury was not self-inflicted along 505
with official written documentation verifying receipt of medical 506
treatment for the wound or injury and the nature and extent of the 507
wound or injury, and (ii) the applicant is eligible to receive a 508
special license plate or tag under Section 27-19-56 as a result of 509
such wound or injury, regardless of whether the person obtains 510
such a plate or tag. 511
(x) One (1) motor vehicle owned by an honorably 512
discharged veteran of the Armed Forces of the United States who 513
served during World War II, and one (1) motor vehicle owned by the 514
unremarried surviving spouse of such veteran, as provided in 515
Section 27-19-56.438. 516
(y) Boat trailers as defined in Section 27-19-3. 517
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(3) Any claim for tax exemption by authority of the 518
above-mentioned code sections or by any other legal authority 519
shall be set out in the application for the road and bridge 520
privilege license, and the specific legal authority for such tax 521
exemption claim shall be cited in said application, and such 522
authority cited shall be shown by the tax collector on the tax 523
receipt as his authority for not collecting such ad valorem taxes, 524
and the tax collector shall carry forward such information in his 525
tax collection reports. 526
(4) Any motor vehicle driven over the highways of this state 527
to the extent that the owner of such motor vehicle is required to 528
purchase a road and bridge privilege license in this state, yet 529
the legal situs of such motor vehicle is located in another state, 530
shall be exempt from ad valorem taxes authorized by this chapter. 531
(5) If a taxpayer shall sell, trade or otherwise dispose of 532
a vehicle on which the ad valorem and road and bridge privilege 533
taxes have been paid in any county in the state, he shall remove 534
the license plate from the vehicle. Such license plate must be 535
surrendered to the issuing authority with the corresponding tax 536
receipt, if required, and credit shall be allowed for the taxes 537
paid for the remaining tax year on like privilege or ad valorem 538
taxes due on another vehicle owned by the seller or transferor or 539
by the seller's or transferor's spouse or dependent child. If the 540
seller or transferor does not elect to receive such credit at the 541
time the license plate is surrendered, the issuing authority shall 542
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issue a certificate of credit to the seller or transferor, or to 543
the seller's or transferor's spouse or dependent child, or to any 544
other person, business or corporation, at the direction of the 545
seller or transferor, for the remaining unexpired taxes prorated 546
from the first day of the month following the month in which the 547
license plate is surrendered. The total of such credit may be 548
used by the person or entity to whom the certificate of credit is 549
issued, regardless of the relative amounts attributed to privilege 550
taxes or to county, school or municipal ad valorem taxes. Any 551
credit allowed for taxes due or any certificate of credit issued 552
may be applied to like taxes owed in any county by the person to 553
whom the credit is allowed or by the person possessing the 554
certificate of credit. No credit, however, shall be allowed on 555
the charge made for the license plate. Such license plates 556
surrendered to the tax collector shall be retained by him, and in 557
no event shall such license plate be attached to any vehicle after 558
being surrendered to the tax collector, nor shall any license 559
plate be transferred from one (1) vehicle to any other vehicle. 560
(6) If the person owning a vehicle subject to taxation under 561
the provisions of this chapter does not operate such vehicle on 562
the highways of this state from the date of acquisition or, if 563
previously registered, from the end of the anniversary month of 564
the tag and decals to the date on which he makes application for a 565
current license tag or decals, he shall pay such ad valorem tax 566
for a period of twelve (12) months beginning with the first day of 567
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ST: Boat trailers; exempt from highway
privilege tax, registration and tag requirements
and ad valorem tax.
the month in which he applies for a current license tag or decals 568
under Chapter 19, Title 27, Mississippi Code of 1972. The owner 569
shall submit an affidavit with an application attesting to the 570
fact that the vehicle was not operated on the highways of this 571
state from the date of acquisition or, if previously registered, 572
from the end of the anniversary month of the tag and decals to the 573
date on which he makes application for the current license tag or 574
decals. 575
(7) Any person found violating any of the provisions of this 576
section shall be arrested and tried, and if found guilty shall be 577
fined in an amount double the total amount of taxes involved. 578
SECTION 9. Section 1 of this act shall be codified as a new 579
section in Chapter 19, Title 27, Mississippi Code of 1972. 580
SECTION 10. This act shall take effect and be in force from 581
and after July 1, 2026. 582