Annual highway privilege tax for farm and agricultural operations; provide alternative manner for submitting payments of to county tax collector.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Elliott, Thompson

HOUSE BILL NO. 742

AN ACT TO REVISE AND CLARIFY PROVISIONS GOVERNING THE ANNUAL 1
HIGHWAY PRIVILEGE (ROAD AND BRIDGE) TAX FOR COMMERCIAL MOTOR 2
VEHICLES AND CARRIERS OF PROPERTY OPERATING UNDER HARVEST PERMITS 3
BY CREATING AN ALTERNATIVE MEANS OF MAKING PAYMENTS OF TAXES IN 4
PERSON TO THE COUNTY TAX COLLECTOR; TO AMEND SECTION 27-19-11, 5
MISSISSIPPI CODE OF 1972, TO CLARIFY WEIGHT LIMITS MINIMUMS; TO 6
AMEND SECTION 27-19-19, MISSISSIPPI CODE OF 1972, TO AUTHORIZE 7
IN-PERSON PAYMENT OF PRIVILEGE TAXES FOR AGRICULTURAL OPERATIONS 8
WITH VALID HARVEST PERMITS, TO PROVIDE FOR TIMELY REMITTANCE AND 9
ADMINISTRATIVE RETENTION BY COUNTY TAX COLLECTORS; TO BRING 10
FORWARD SECTION 27-19-81, MISSISSIPPI CODE OF 1972, FOR PURPOSES 11
OF POSSIBLE AMENDMENT; TO AMEND SECTION 63-1-35, MISSISSIPPI CODE 12
OF 1972, TO INCLUDE COMMERCIAL DRIVER'S LICENSE TO BE MADE 13
AVAILABLE IN DIGITAL FORMAT CONSISTENT WITH THE MISSISSIPPI MOBILE 14
ID; AND FOR RELATED PURPOSES. 15
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 16
SECTION 1. (1) Notwithstanding any requirement for 17
electronic payment set by the Department of Revenue, any taxpayer 18
qualifying under this section who holds a valid harvest permit and 19
is otherwise required to pay the highway privilege (road and 20
bridge) tax may elect to pay the tax in person through the 21
taxpayer's county tax collector. 22
(2) Upon election of this alternative payment option, the 23
county tax collector shall: 24
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(a) Accept payment of the privilege tax and any 25
associated fees; 26
(b) Issue documentation of payment to the taxpayer; and 27
(c) Forward the collected funds and accompanying tax 28
documentation to the Mississippi Department of Revenue within 29
thirty (30) days of receipt in a manner prescribed by the 30
department. 31
(3) The county tax collector shall retain, for 32
administrative costs, an amount not to exceed one percent (1%) of 33
the total tax remitted per vehicle. 34
(4) The department shall promulgate procedures, including 35
forms and reporting requirements, to effectuate this alternative 36
in-person payment method no later than January 1 of the year 37
following the effective date of this act. 38
SECTION 2. Section 27-19-11, Mississippi Code of 1972, is 39
amended as follows: 40
27-19-11. (1) On each carrier of property, for each 41
commercial motor vehicle, truck-tractor or road tractor, and on 42
each bus, there is hereby levied an annual highway privilege tax 43
in accordance with the following schedule, except that the gross 44
vehicle weight of buses shall be the gross weight of the vehicle 45
plus one hundred fifty (150) pounds per each regular seat. 46
RATE OF TAX 47
GROSS WEIGHT COMMON AND PRIVATE PRIVATE 48
OF VEHICLE CONTRACT COMMERCIAL CARRIERS 49
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NOT TO EXCEED CARRIERS OF AND OF 50
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY 51
CARRIERS OF 52
PROPERTY 53
0000 - 6000 $ 7.20 $ 7.20 $ 7.20 54
6001 - 10000 33.60 25.20 16.80 55
10001 - 16000 78.40 70.70 39.20 56
16001 - 20000 156.00 129.00 78.00 57
20001 - 26000 228.00 192.00 114.00 58
26001 - 30000 300.00 247.00 150.00 59
30001 - 36000 384.00 318.00 192.00 60
36001 - 40000 456.00 378.00 228.00 61
40001 - 42000 504.00 420.00 264.00 62
42001 - 44000 528.00 444.00 276.00 63
44001 - 46000 552.00 456.00 282.00 64
46001 - 48000 588.00 492.00 300.00 65
48001 - 50000 612.00 507.00 312.00 66
50001 - 52000 660.00 540.00 336.00 67
52001 - 54000 684.00 564.00 348.00 68
54001 - 56000 708.00 588.00 360.00 69
56001 - 58000 756.00 624.00 384.00 70
58001 - 60000 780.00 642.00 396.00 71
60001 - 62000 828.00 828.00 420.00 72
62001 - 64000 852.00 852.00 432.00 73
64001 - 66000 900.00 900.00 482.00 74
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66001 - 68000 936.00 936.00 504.00 75
68001 - 70000 972.00 972.00 516.00 76
70001 - 72000 996.00 996.00 528.00 77
72001 - 74000 1,128.00 1,128.00 576.00 78
74001 - 76000 1,248.00 1,248.00 612.00 79
76001 - 78000 1,380.00 1,380.00 720.00 80
78001 - 80000 1,512.00 1,512.00 864.00 81
80001 - 88000 1,776.00 1,776.00 1,152.00 82
The purchase of the license tag exceeding eighty thousand 83
(80,000) gross vehicle weight is limited to the transport of 84
products as provided for harvest permits as defined in Section 85
27-19-81(4). Such license tag shall be a "HP" license tag with 86
weight allowance printed on the cab card only. 87
In addition to the above levied annual highway privilege tax 88
on vehicles with a gross weight exceeding ten thousand (10,000) 89
pounds, there is levied and shall be collected an additional 90
privilege tax in the amount of One Thousand Eight Hundred 91
Seventy-five Dollars ($1,875.00) for each current or later year 92
model vehicle based upon a licensed weight of eighty-eight 93
thousand (88,000) pounds. This additional privilege tax shall be 94
reduced by the amount of One Hundred Seventy-five Dollars 95
($175.00) for each year of age to a minimum of Fifty Dollars 96
($50.00) and further reduced by the ratio of licensed weight to 97
the maximum weight of eighty-eight thousand (88,000) pounds. 98
During the first year only, the privilege tax monies collected 99
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under the provisions of this paragraph shall be distributed to the 100
various counties of the state on the basis of the ratio of the 101
last year of annual ad valorem taxes collected by such counties on 102
such vehicles to the total ad valorem taxes collected by all 103
counties on such vehicles in the same year. In all subsequent 104
years, the distribution to the counties shall be made on the basis 105
of the ratio of the number of motor vehicles registered in excess 106
of ten thousand (10,000) pounds, in each taxing district in each 107
county, to the total number of such vehicles registered statewide. 108
The counties shall then distribute these proceeds as they would if 109
these collections were ad valorem taxes. 110
From the privilege tax monies collected under this section, 111
Three Million Seven Hundred Thirty-two Thousand Four Hundred Three 112
Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and 113
set aside to be apportioned and paid to the counties of the state 114
in the manner provided by Section 27-19-159, Mississippi Code of 115
1972. Any excess privilege tax monies collected under this 116
section shall be deposited into the State Highway Fund for the 117
construction, maintenance and reconstruction of highways and roads 118
of the State of Mississippi or the payment of interest and 119
principal on bonds authorized by the 1972 Regular Session of the 120
Legislature for construction and reconstruction of highways. 121
No privilege license shall be issued for any period of time 122
for less than One Dollar ($1.00). Any person making an 123
application for the license tag under this section is required to 124
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sign an affidavit attesting to facts indicating the applicability 125
of this section. Proof of purchase of a valid harvest permit for 126
the vehicle must be presented at the time of purchase of the 127
license tag. 128
The annual highway privilege tax imposed on operators engaged 129
exclusively in the transportation of household goods shall be the 130
same as the tax imposed upon private commercial carriers by this 131
section. In determining the amount of privilege taxes due under 132
the provisions of this section, there shall be allowed a maximum 133
tolerance of five hundred (500) pounds on all classes of carriers 134
except carriers of liquefied compressed gases and in the case of 135
carriers of liquefied compressed gases there shall be allowed a 136
maximum tolerance of two thousand (2,000) pounds. 137
Any owner or operator who operates a motor vehicle on the 138
public highways, with a license tag attached to it which was 139
issued for another or different vehicle, shall be liable for the 140
privilege tax on said vehicle for twelve (12) months plus a 141
penalty thereon of twenty-five percent (25%). 142
Carriers of property duly registered and licensed in another 143
state and being used to transport farm harvesting machinery or 144
equipment to and from a particular county in this state may, upon 145
adoption of a resolution by the board of supervisors of the county 146
where such machinery or equipment is being exclusively used in 147
harvesting farm crops within the county, be exempt from the taxes 148
herein levied when the resolution is filed with the Department of 149
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Revenue. However, the exemption shall not exceed a period of 150
forty (40) days for any annual period without a second resolution 151
of approval by the board of supervisors who shall have the 152
authority to extend the exemption not to exceed an additional 153
period of twenty (20) days during any annual period. 154
A private commercial carrier of property hauling interstate 155
may purchase a common and contract carrier of property license 156
plate at the prescribed fee to allow the carrier to lease on a 157
one-way basis per trip without qualifying with the Public Service 158
Commission. 159
(2) Beginning January 1, 2024, an owner of a carrier of 160
property whose gross vehicle weight does not exceed ten thousand 161
(10,000) pounds may choose a license tag with a black background 162
and a white pinstripe border. "Mississippi" shall be printed at 163
the top, and the name of the county shall be printed at the 164
bottom. The application and the additional fee of Thirty-eight 165
Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) 166
to be remitted to the Department of Revenue License Tag 167
Acquisition Fund created in Section 27-19-179, shall be remitted 168
to the department on a monthly basis as prescribed by the 169
department. The remaining Thirty-six Dollars and Twenty-five 170
Cents ($36.25) of the additional fee shall be deposited to the 171
credit of the Law Enforcement Officers and Fire Fighters Death 172
Benefits Trust Fund established in Section 45-2-1. In all other 173
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respects, tags issued under this subsection (2) shall follow the 174
guidelines for tags issued under subsection (1) of this section. 175
SECTION 3. Section 27-19-19, Mississippi Code of 1972, is 176
amended as follows: 177
27-19-19. (1) The privilege tax on trailers or 178
semitrailers, to be used with and drawn by private carriers of 179
passengers, on house trailers * * *, on rental trailers and on 180
trailers or semitrailers used in agricultural operations with a 181
valid harvest permit shall be collected, and the license tags and 182
decals issued therefor, by the tax collectors of the various 183
counties of the state; provided, however, that decals shall not be 184
required to be issued by the tax collectors for rental trailers. 185
(2) (a) Any taxpayer required to pay the privilege tax 186
under this section and who qualifies with a valid harvest permit 187
for agricultural operations may elect to pay the privilege tax in 188
person through the taxpayer's county tax collector as an 189
alternative to any online or department-administered payment 190
process. 191
(b) The in-person payments shall be treated as timely 192
and proper payments, provided that the county tax collector 193
forwards the funds and required documentation to the Department of 194
Revenue within thirty (30) days of receipt, pursuant to procedures 195
adopted by the Department of Revenue. 196
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(c) The county tax collector may retain up to one 197
percent (1%) of the tax collected per vehicle for administrative 198
costs. 199
SECTION 4. Section 27-19-81, Mississippi Code of 1972, is 200
brought forward as follows: 201
27-19-81. (1) No vehicle shall be registered by the 202
Department of Revenue or by a tax collector, and no license tag 203
whatsoever shall be issued therefor, where the gross weight of 204
such vehicle exceeds the limits provided by law. In the event of 205
an emergency requiring the hauling of a greater gross weight than 206
permitted by law, the owner or operator of such vehicle shall 207
obtain an excess weight authorization from the Mississippi 208
Department of Transportation or local authority having 209
jurisdiction of the particular road, street or highway before 210
operating such vehicle on the highways of this state to haul such 211
a gross weight over a route to be designated by the aforesaid 212
department. It shall then be necessary for the owner or operator 213
of the vehicle to obtain a permit from the Transportation 214
Department, which shall be issued by the department under the same 215
provisions as are provided for the issuance of trip permits under 216
Section 27-19-79, but which permit shall likewise be obtained 217
prior to the operation of such vehicle on the highways. No 218
persons or agencies other than the Mississippi Department of 219
Transportation shall have authority to issue the permits provided 220
for in this section. The fee to be charged for such permits shall 221
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be computed in the same manner provided in Section 27-19-79 for 222
each one thousand (1,000) pounds, or fractional part thereof, of 223
gross weight above the licensed capacity of the vehicle, up to the 224
maximum legal weights provided by this article on the roads to be 225
traveled. 226
This subsection shall apply, but not be limited to, any 227
tractor, road roller or road machinery used solely and 228
specifically in road building or other highway construction or 229
maintenance work. 230
For each one thousand (1,000) pounds, or fractional part 231
thereof, in excess of the weight authorized by Sections 63-5-29 232
and 63-5-33 for any such vehicle or in excess of the limits set by 233
the Transportation Department for specified roads and bridges, the 234
fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or 235
fractional part thereof, for each mile traveled upon the highways 236
of the state, except that the fee for manufactured housing modular 237
units, residential or commercial, shall be Two Cents (2¢) per one 238
thousand (1,000) pounds, or fractional part thereof, for each mile 239
traveled upon the highways of the state. Provided, however, no 240
permit shall be issued for a fee of less than Ten Dollars 241
($10.00). 242
The Transportation Department may provide for an annual 243
permit which will allow preapproved vehicles and loads to travel 244
predesignated routes with self-issued permits. Under such 245
self-issuance authority, the owner of the vehicle shall complete 246
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the permit in a format designated by the department, 247
electronically transmit a copy to the department prior to the 248
move, and ensure that a copy is in the possession of the operator. 249
Vehicles having a gross weight exceeding the limits provided by 250
law that have a nondivisible gross vehicle weight of ninety-five 251
thousand (95,000) pounds or less, which are otherwise legal, shall 252
not be restricted as to the hours of the day such vehicles may be 253
operated on predesignated routes. The department shall bill the 254
vehicle owner according to the provisions of the preceding 255
paragraph. The department is authorized to modify predesignated 256
routes at any time for cause, such as highway construction or 257
hazardous highway conditions. The annual fee for the 258
self-issuance permit authority obtained pursuant to this paragraph 259
shall be Five Hundred Dollars ($500.00) per owner, regardless of 260
the number of vehicles which he will operate pursuant to such 261
permit, in addition to any other fees required by this section. 262
Any vehicle and load being operated pursuant to this paragraph for 263
which the operator does not have the permit or a copy thereof in 264
his possession, or for which a copy of the permit was not 265
electronically transmitted to the department, shall be deemed not 266
to have a permit and shall be penalized accordingly. 267
It shall not be necessary for the owner or operator of a 268
vehicle to obtain a permit pursuant to this subsection if such 269
owner or operator has obtained for his vehicle an annual special 270
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permit for vehicles transporting heavy equipment pursuant to 271
Section 63-5-52. 272
(2) Before operating a vehicle where the size of the load 273
being hauled is in excess of that permitted by law, the owner or 274
operator of such vehicle shall obtain excess size authorization 275
from the Transportation Department or proper local authority and 276
an excess size permit from the Transportation Department. Such 277
excess size permit shall be issued by the Mississippi Department 278
of Transportation under the same provisions as are provided for 279
the issuance of trip permits under Section 27-19-79, and it shall 280
be obtained prior to the operation of such vehicle on the 281
highways. The fee to be charged for such excess size permit shall 282
be Ten Dollars ($10.00) per trip. Such permits may be issued for 283
an extended period of time and must coincide with the expiration 284
date and other provisions of the carrier's permit or authorization 285
issued by the Transportation Department or local authority. The 286
fee for such extended permits shall be based upon an annual fee of 287
One Hundred Dollars ($100.00) per carrier. No permit shall be 288
issued under this subsection if the issuance of the permit would 289
violate federal law or would cause the State of Mississippi to 290
lose federal aid funds. This subsection shall not apply to any 291
tractor, road roller or road machinery used solely and 292
specifically in road building or other highway construction or 293
maintenance work or to any machinery or equipment operated on the 294
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highways or transported thereon in the course of normal farming 295
activities, including cotton module transporters. 296
(3) The Executive Director of the Mississippi Department of 297
Transportation may authorize certain carriers of property to issue 298
overweight and/or oversize permits for vehicles owned or operated 299
by such carriers, provided such carriers have blanket 300
authorization from the Transportation Commission and also meet 301
other requirements established by the Transportation Commission. 302
(4) The owner or operator of a vehicle hauling sand, gravel, 303
woodchips, wood shavings, sawdust, fill dirt, agricultural 304
products, bulk feed, wood pellets or unprocessed forestry products 305
may apply to the Mississippi Department of Transportation for a 306
harvest permit for the purpose of authorizing any such vehicles to 307
operate on the highways in this state (other than the federal 308
interstate system or those highways designated by the Mississippi 309
Department of Transportation as not capable of carrying more than 310
fifty-seven thousand six hundred fifty (57,650) pounds at the 311
maximum gross weight specified in Section 63-5-33). Harvest 312
permits may be issued and are valid to permit any such vehicle to 313
be operated on a highway in this state that has been designated by 314
the Mississippi Department of Transportation as not capable of 315
carrying more than fifty-seven thousand six hundred fifty (57,650) 316
pounds only if such vehicle operates in compliance with the 317
provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars 318
($25.00) shall be charged for each permit issued. The permit 319
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shall be in the form of a decal which shall be affixed to each 320
permitted vehicle on the upper left corner of the windshield on 321
the driver's side. Each permit shall expire one (1) year from its 322
date of issue. The fees collected under this subsection shall be 323
deposited into a special fund that is created in the State 324
Treasury. Monies in the fund shall be allocated and distributed 325
quarterly, beginning September 30, 1994, to each of the counties 326
of the state on an equal basis. Monies distributed to the 327
counties under this subsection shall be deposited in each county's 328
road and bridge fund and may be expended, upon approval of the 329
board of supervisors, for any purpose for which county road and 330
bridge fund monies lawfully may be expended. 331
(5) Any owner or operator who has met the requirements set 332
by the Mississippi Transportation Commission may defer payment of 333
permits issued by the department until the end of the current 334
month. If full payment is not received by the twentieth of the 335
following month, there may be added as damages to the total amount 336
of the delinquency or deficiency the following percentages: ten 337
percent (10%) for the first offense; fifteen percent (15%) for the 338
second offense; and twenty-five percent (25%) for the third and 339
any subsequent offense. Upon the third offense, the department 340
may suspend the privilege to defer payment. The balance due shall 341
become payable upon notice and demand by the department. 342
(6) The permit fee monies collected under this section, 343
except as provided for in subsection (4) of this section, shall be 344
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deposited into the State Highway Fund for the construction, 345
maintenance and reconstruction of highways and roads of the State 346
of Mississippi or the payment of interest and principal on bonds 347
authorized by the Legislature for construction and reconstruction 348
of highways. 349
(7) The department may waive the permits, taxes and fees set 350
forth in this section whenever a motor vehicle is operated upon 351
the public highways in this state in response to an emergency, a 352
major disaster or the threat of a major disaster. 353
(8) The Mississippi Department of Transportation and any 354
other law enforcement agency authorized to perform escort of a 355
vehicle designated as a superload vehicle pursuant to regulations 356
of the Mississippi Department of Transportation may charge a 357
reasonable fee to perform the escort of superload vehicles. The 358
fee charged for escort will be collected by the agency performing 359
the escort. 360
SECTION 5. Section 63-1-35, Mississippi Code of 1972, is 361
amended as follows: 362
63-1-35. (1) The Commissioner of Public Safety shall 363
prescribe the form of license issued pursuant to this article 364
which shall, among other features, include a driver's license 365
number assigned by the Department of Public Safety. A licensee 366
shall list his social security number with the department which 367
shall cross reference the social security number with the driver's 368
license number for purposes of identification. Additionally, each 369
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license shall bear a full-face color photograph of the licensee in 370
such form that the license and the photograph cannot be separated. 371
The photograph shall be taken so that one (1) exposure will 372
photograph the applicant and the application simultaneously on the 373
same film. The department shall use a process in the issuance of 374
a license with a color photograph that shall prevent as nearly as 375
possible any alteration, counterfeiting, duplication, 376
reproduction, forging or modification of the license or the 377
superimposition of a photograph without ready detection. The 378
photograph shall be replaced by the department at the time of 379
renewal. Drivers' licenses, including photographs appearing 380
thereon, may be renewed by electronic means according to rules and 381
regulations promulgated by the commissioner in conformity to 382
Section 27-104-33. 383
(2) The commissioner shall prescribe the form of license 384
issued pursuant to this article to licensees who are not United 385
States citizens and who do not possess a social security number 386
issued by the United States government. The license of such 387
persons shall include a number and/or other identifying features. 388
(3) Any new, renewal or duplicate driver's license, 389
temporary driving permit or commercial driver's license issued to 390
a person required to register as a sex offender pursuant to 391
Section 45-33-25 shall bear a designation identifying the licensee 392
or permittee as a sex offender. 393
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(4) The commissioner is authorized to provide the new, 394
renewal or duplicate driver's license, temporary driving permit or 395
commercial driver's license to any honorably discharged veteran as 396
defined in Title 38 of the United States Code, and such license or 397
permit shall exhibit the letters "Vet" or any other mark 398
identifying the person as a veteran. The veteran requesting the 399
"Vet" designation shall present his DD-214, Military Retiree 400
Identification Card, United States Department of Veterans Affairs 401
Medical Identification Card, United States Department of Veterans 402
Affairs Identification Card or National Guard Form NGB 22. The 403
veteran requesting the "Vet" designation may present his DD-214, 404
Military Retiree Identification Card, United States Department of 405
Veterans Affairs Medical Identification Card, United States 406
Department of Veterans Affairs Identification Card or National 407
Guard Form NGB 22 in person at the Mississippi Department of 408
Public Safety Driver's License Station. 409
(5) Not later than July 1, 2021, the commissioner shall 410
develop and implement a driver's license or driving permit in 411
electronic format as an additional option for standard license, 412
commercial license or permit holders. Acceptable electronic 413
formats include display of electronic images on a cellular phone 414
or any other type of electronic device. 415
(6) If false documents are provided by an individual for 416
purposes of obtaining a veteran driver's license, such action 417
shall be considered fraudulent use of identity under Section 418
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ST: Annual highway privilege tax for farm and
agricultural operations; provide alternative
manner for submitting payments of to county tax
collector.
97-19-85, Mississippi Code of 1972, and shall be punishable, upon 419
conviction, as a felony pursuant to the provisions of that 420
section. 421
SECTION 6. This act shall take effect and be in force from 422
and after July 1, 2026. 423