Car tags; allow a veteran to receive regular or military tag at no cost, or special tag at cost only of additional fee.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Brumfield

SENATE BILL NO. 3114

AN ACT TO ALLOW AN HONORABLY DISCHARGED MEMBER OF THE UNITED 1
STATES ARMED FORCES, UPON PRESENTATION TO THE ISSUING OFFICIAL OF 2
A VALID DD FORM 214, TO RECEIVE AT NO COST ONE REGULAR OR MILITARY 3
LICENSE TAG, OR A SPECIAL OR PERSONALIZED TAG AT ONLY THE COST OF 4
THE ADDITIONAL FEE; TO AMEND SECTIONS 27-19-5, 27-19-11 AND 5
27-19-43, MISSISSIPPI CODE OF 1972, TO CONFORM; TO BRING FORWARD 6
SECTIONS 27-19-35 AND 27-19-51, MISSISSIPPI CODE OF 1972, FOR THE 7
PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. (1) An honorably discharged member of the Armed 10
Forces of the United States, upon presentation to the issuing 11
official of a valid DD Form 214, may receive: 12
(a) One (1) license tag issued under Section 27-19-5, 13
27-19-35, 27-19-43, 27-19-51 or, for a private carrier of 14
passengers in excess of ten thousand (10,000) pounds, 27-19-11 at 15
no cost whatsoever; or 16
(b) One (1) license tag issued under any other 17
provision of this chapter for a private carrier of passengers at 18
only the cost of the additional fee for the special or 19
personalized tag. 20
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(2) Each person shall receive no more than one (1) tag under 21
this section. A household with more than one (1) honorably 22
discharged member of the Armed Forces of the United States may 23
receive more than one (1) tag under this section, if each member 24
presents his or her own DD Form 214 to the issuing official. 25
(3) The department may promulgate rules and regulations to 26
implement this section. 27
SECTION 2. Section 27-19-5, Mississippi Code of 1972, is 28
amended as follows: 29
27-19-5. Except as provided in Section 1 of this act, there 30
is hereby levied the following annual highway privilege tax on 31
operators of private carriers of passengers as reasonable 32
compensation for the use of the highways of this state: 33
(a) On the owner or operator of each private carrier of 34
passengers..................................................$15.00 35
(b) On each motorcycle, per annum..................8.00 36
SECTION 3. Section 27-19-11, Mississippi Code of 1972, is 37
amended as follows: 38
27-19-11. (1) On each carrier of property, for each 39
commercial motor vehicle, truck-tractor or road tractor, and on 40
each bus, there is hereby levied an annual highway privilege tax 41
in accordance with the following schedule, except that the gross 42
vehicle weight of buses shall be the gross weight of the vehicle 43
plus one hundred fifty (150) pounds per each regular seat. 44
RATE OF TAX 45
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GROSS WEIGHT COMMON AND PRIVATE PRIVATE 46
OF VEHICLE CONTRACT COMMERCIAL CARRIERS 47
NOT TO EXCEED CARRIERS OF AND OF 48
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY 49
CARRIERS OF 50
PROPERTY 51
0000 - 6000 $ 7.20 $ 7.20 $ 7.20 52
6001 - 10000 33.60 25.20 16.80 53
10001 - 16000 78.40 70.70 39.20 54
16001 - 20000 156.00 129.00 78.00 55
20001 - 26000 228.00 192.00 114.00 56
26001 - 30000 300.00 247.00 150.00 57
30001 - 36000 384.00 318.00 192.00 58
36001 - 40000 456.00 378.00 228.00 59
40001 - 42000 504.00 420.00 264.00 60
42001 - 44000 528.00 444.00 276.00 61
44001 - 46000 552.00 456.00 282.00 62
46001 - 48000 588.00 492.00 300.00 63
48001 - 50000 612.00 507.00 312.00 64
50001 - 52000 660.00 540.00 336.00 65
52001 - 54000 684.00 564.00 348.00 66
54001 - 56000 708.00 588.00 360.00 67
56001 - 58000 756.00 624.00 384.00 68
58001 - 60000 780.00 642.00 396.00 69
60001 - 62000 828.00 828.00 420.00 70
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62001 - 64000 852.00 852.00 432.00 71
64001 - 66000 900.00 900.00 482.00 72
66001 - 68000 936.00 936.00 504.00 73
68001 - 70000 972.00 972.00 516.00 74
70001 - 72000 996.00 996.00 528.00 75
72001 - 74000 1,128.00 1,128.00 576.00 76
74001 - 76000 1,248.00 1,248.00 612.00 77
76001 - 78000 1,380.00 1,380.00 720.00 78
78001 - 80000 1,512.00 1,512.00 864.00 79
80001 - 88000 1,776.00 1,776.00 1,152.00 80
The purchase of the license tag exceeding eighty thousand 81
(80,000) gross vehicle weight is limited to the transport of 82
products as provided for harvest permits as defined in Section 83
27-19-81(4). Such license tag shall be a "HP" license tag with 84
weight allowance printed on the cab card only. 85
In addition to the above levied annual highway privilege tax 86
on vehicles with a gross weight exceeding ten thousand (10,000) 87
pounds, there is levied and shall be collected an additional 88
privilege tax in the amount of One Thousand Eight Hundred 89
Seventy-five Dollars ($1,875.00) for each current or later year 90
model vehicle based upon a licensed weight of eighty-eight 91
thousand (88,000) pounds. This additional privilege tax shall be 92
reduced by the amount of One Hundred Seventy-five Dollars 93
($175.00) for each year of age to a minimum of Fifty Dollars 94
($50.00) and further reduced by the ratio of licensed weight to 95
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the maximum weight of eighty-eight thousand (88,000) pounds. 96
During the first year only, the privilege tax monies collected 97
under the provisions of this paragraph shall be distributed to the 98
various counties of the state on the basis of the ratio of the 99
last year of annual ad valorem taxes collected by such counties on 100
such vehicles to the total ad valorem taxes collected by all 101
counties on such vehicles in the same year. In all subsequent 102
years, the distribution to the counties shall be made on the basis 103
of the ratio of the number of motor vehicles registered in excess 104
of ten thousand (10,000) pounds, in each taxing district in each 105
county, to the total number of such vehicles registered statewide. 106
The counties shall then distribute these proceeds as they would if 107
these collections were ad valorem taxes. 108
From the privilege tax monies collected under this section, 109
Three Million Seven Hundred Thirty-two Thousand Four Hundred Three 110
Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and 111
set aside to be apportioned and paid to the counties of the state 112
in the manner provided by Section 27-19-159, Mississippi Code of 113
1972. Any excess privilege tax monies collected under this 114
section shall be deposited into the State Highway Fund for the 115
construction, maintenance and reconstruction of highways and roads 116
of the State of Mississippi or the payment of interest and 117
principal on bonds authorized by the 1972 Regular Session of the 118
Legislature for construction and reconstruction of highways. 119
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No privilege license shall be issued for any period of time 120
for less than One Dollar ($1.00). Any person making an 121
application for the license tag under this section is required to 122
sign an affidavit attesting to facts indicating the applicability 123
of this section. Proof of purchase of a valid harvest permit for 124
the vehicle must be presented at the time of purchase of the 125
license tag. 126
The annual highway privilege tax imposed on operators engaged 127
exclusively in the transportation of household goods shall be the 128
same as the tax imposed upon private commercial carriers by this 129
section. In determining the amount of privilege taxes due under 130
the provisions of this section, there shall be allowed a maximum 131
tolerance of five hundred (500) pounds on all classes of carriers 132
except carriers of liquefied compressed gases and in the case of 133
carriers of liquefied compressed gases there shall be allowed a 134
maximum tolerance of two thousand (2,000) pounds. 135
Any owner or operator who operates a motor vehicle on the 136
public highways, with a license tag attached to it which was 137
issued for another or different vehicle, shall be liable for the 138
privilege tax on said vehicle for twelve (12) months plus a 139
penalty thereon of twenty-five percent (25%). 140
Carriers of property duly registered and licensed in another 141
state and being used to transport farm harvesting machinery or 142
equipment to and from a particular county in this state may, upon 143
adoption of a resolution by the board of supervisors of the county 144
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where such machinery or equipment is being exclusively used in 145
harvesting farm crops within the county, be exempt from the taxes 146
herein levied when the resolution is filed with the Department of 147
Revenue. However, the exemption shall not exceed a period of 148
forty (40) days for any annual period without a second resolution 149
of approval by the board of supervisors who shall have the 150
authority to extend the exemption not to exceed an additional 151
period of twenty (20) days during any annual period. 152
A private commercial carrier of property hauling interstate 153
may purchase a common and contract carrier of property license 154
plate at the prescribed fee to allow the carrier to lease on a 155
one-way basis per trip without qualifying with the Public Service 156
Commission. 157
(2) Beginning January 1, 2024, an owner of a carrier of 158
property whose gross vehicle weight does not exceed ten thousand 159
(10,000) pounds may choose a license tag with a black background 160
and a white pinstripe border. "Mississippi" shall be printed at 161
the top, and the name of the county shall be printed at the 162
bottom. The application and the additional fee of Thirty-eight 163
Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) 164
to be remitted to the Department of Revenue License Tag 165
Acquisition Fund created in Section 27-19-179, shall be remitted 166
to the department on a monthly basis as prescribed by the 167
department. The remaining Thirty-six Dollars and Twenty-five 168
Cents ($36.25) of the additional fee shall be deposited to the 169
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credit of the Law Enforcement Officers and Fire Fighters Death 170
Benefits Trust Fund established in Section 45-2-1. In all other 171
respects, tags issued under this subsection (2) shall follow the 172
guidelines for tags issued under subsection (1) of this section. 173
(3) Notwithstanding any other provision of this section, the 174
tax imposed in this section shall not apply to vehicles with 175
license tags authorized to be obtained under Section 1 of this 176
act. 177
SECTION 4. Section 27-19-43, Mississippi Code of 1972, is 178
amended as follows: 179
27-19-43. (1) License tags, substitute tags and decals for 180
individual fleets and for private carriers of passengers, school 181
buses (excluding school buses owned by a school district in the 182
state), church buses, taxicabs, ambulances, hearses, motorcycles 183
and private carriers of property, and private commercial carriers 184
of property of a gross weight of ten thousand (10,000) pounds and 185
less, shall be sold and issued by the tax collectors of the 186
several counties. 187
(2) Applications for license tags for motor vehicles in a 188
corporate fleet registered under Section 27-19-66, trailers in a 189
fleet registered under Section 27-19-66.1, motor vehicles in a 190
rental fleet registered under Section 27-19-66.2, and applications 191
for all other license tags, substitute tags and decals shall be 192
filed with the department or the local tax collector of the 193
respective counties and forwarded to the department for issuance 194
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to the applicant. All tags and decals for vehicles owned by the 195
state or any agency or instrumentality thereof, and vehicles owned 196
by a fire protection district, school district or a county or 197
municipality, and all vehicles owned by a road, drainage or levee 198
district shall be issued by the department. 199
(3) In addition to the privilege taxes levied herein, there 200
shall be collected the following registration or tag fee: 201
(a) For the issuance of both a license tag and two (2) 202
decals, a fee of Five Dollars ($5.00). 203
(b) For the issuance of up to two (2) decals only, a 204
fee of Three Dollars and Seventy-five Cents ($3.75). 205
(c) Additionally, the tax collector or the department, 206
as the case may be, shall assess and collect a fee of Four Dollars 207
($4.00) upon each set of license tags and two (2) decals issued, 208
or upon each set of two (2) decals issued, and that sum shall be 209
deposited in the Mississippi Trauma Care Systems Fund established 210
in Section 41-59-75, to be used for the purposes set out in that 211
section. 212
No tag or decal shall be issued either by a tax collector or 213
by the department without the collection of such registration fee 214
except substitute tags and decals and license tags for vehicles 215
owned by the State of Mississippi. 216
Beginning July 1, 1987, and until the date specified in 217
Section 65-39-35, there shall be levied a registration fee of Five 218
Dollars ($5.00) in addition to the regular registration fee 219
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imposed in paragraphs (a) and (b) of this subsection. Such 220
additional registration fee shall be levied in the same manner as 221
the regular registration fee. 222
(4) Notwithstanding any other provision of this section, 223
none of the fees imposed in this section shall apply to license 224
tags authorized to be obtained under Section 1 of this act. 225
SECTION 5. Section 27-19-35, Mississippi Code of 1972, is 226
brought forward as follows: 227
27-19-35. (1) The tag for motorcycles shall be in every 228
respect similar to the ordinary vehicle tag, subject to 229
regulations of the commission, with the exception that it shall be 230
only six (6) inches wide, and three (3) inches high. It shall 231
have the number and abbreviation "MISS." and an appropriate area 232
provided for year and month decals, as aforesaid, and shall be 233
fastened immovably, in an upright position, at the rear of the 234
cycle, so that it will be plainly visible and legible at all times 235
from the rear of the cycle. 236
(2) Notwithstanding the provisions of this section, 237
personalized license tags and special license tags may be issued 238
for motorcycles as provided in Sections 27-19-48, 27-19-56 and 239
27-19-56.14. 240
SECTION 6. Section 27-19-51, Mississippi Code of 1972, is 241
brought forward as follows: 242
27-19-51. (1) (a) In recognition of their many and varied 243
patriotic services rendered the state, the United States and the 244
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citizens thereof, Mississippians who have completed an active duty 245
career with the Armed Forces of the United States and active duty 246
and retired members of the Army National Guard, Air National 247
Guard, and the United States Reserves, including both enlisted and 248
officer personnel, upon application and subject to the provisions 249
of this section may be issued distinctive motor vehicle license 250
plates or tags identifying these persons with such organizations. 251
For the purposes of this section the term "Armed Forces" includes 252
the United States Merchant Marines and members thereof in maritime 253
service during the period from December 7, 1941 to August 15, 254
1945. The distinctive plates or tags so issued shall comply with 255
the provisions of Section 27-19-41 and shall be of such color and 256
design as may be agreed upon by the Adjutant General and the 257
Department of Revenue for the Army National Guard or Air National 258
Guard, by the Mississippi chapters of the Retired Officers 259
Association and the Retired Non-Commissioned Officers Association 260
and the Department of Revenue for retired active duty members of 261
the Armed Forces of the United States, and by the Department of 262
Revenue for retired members of the United States Merchant Marines. 263
Each distinctive license plate shall bear the words "National 264
Guard" or the name of the appropriate armed service and need not 265
bear prefixed numbers identifying the county of issuance. 266
(b) In recognition of their many and varied patriotic 267
services rendered the state, the United States and the citizens 268
thereof, Mississippians who are active duty and retired members of 269
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the Army National Guard and/or the Air National Guard, including 270
both enlisted and officer personnel, upon application and subject 271
to the provisions of this section may be issued distinctive 272
motorcycle license plates or tags identifying these persons with 273
such organizations. The distinctive plates or tags so issued 274
shall comply with the provisions of Section 27-19-41 and shall be 275
of such color and design as may be agreed upon by the Adjutant 276
General and the Department of Revenue. Each distinctive license 277
plate shall bear the words "National Guard" and need not bear 278
prefixed numbers identifying the county of issuance. 279
(2) The surviving spouse of any person who was issued a 280
distinctive license plate or tag under subsection (1) of this 281
section because of completion of an active duty career with the 282
Armed Forces of the United States or because of retirement from 283
the Army National Guard, Air National Guard or United States 284
Reserves, or any prisoner of war issued a distinctive license 285
plate or tag under Section 27-19-54, shall be eligible to receive 286
the same type of distinctive license plate or tag which the 287
deceased spouse was issued. 288
(3) The distinctive license plates here provided for shall 289
be prepared by the Department of Revenue and shall be issued 290
through the tax collectors of the several counties of the state in 291
like manner as are other motor vehicle license plates or tags and 292
motorcycle license plates or tags and such officers shall be 293
entitled to their regular fees for such service. Applicants for 294
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such distinctive plates shall present to the issuing official 295
proof of their membership in the Army National Guard, Air National 296
Guard, or United States Reserves by means of certificate signed by 297
the commanding officer of such applicant on forms prescribed by 298
the Adjutant General of Mississippi. Retired members of the Armed 299
Forces of the United States applying for such plates shall present 300
to the issuing officials a copy of their active duty retirement 301
orders or other proof of retirement from active service with one 302
of the Armed Forces of the United States. The distinctive license 303
plates or tags so issued shall be used only upon and for 304
personally or jointly owned private passenger vehicles (to include 305
station wagons, recreational motor vehicles and pickup trucks) 306
and/or motorcycles registered in the name, or jointly in the name, 307
of the member making application therefor, and when so issued to 308
such applicant shall be used upon the vehicle or motorcycle for 309
which issued in lieu of the standard license plate or license tag 310
normally issued for such vehicle or motorcycle. 311
(4) In addition to use of such distinctive license plates or 312
tags on such personally or jointly owned vehicles, such 313
distinctive plate or tag may be used on state-owned vehicles 314
operated by the State Military Department provided the prefix 315
"MNG" is placed ahead of the number thereon. Motor vehicles for 316
which such distinctive license plates or tags are issued shall be 317
registered by the proper official as are other motor vehicles. 318
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(5) The distinctive license plates issued hereunder shall 319
not be transferable between motor vehicle or motorcycle owners; 320
and in the event the owner of a vehicle or motorcycle bearing such 321
distinctive plate shall sell, trade, exchange or otherwise dispose 322
of the vehicle or motorcycle, such plate shall be retained by the 323
owner to whom issued and returned by the owner to the tax 324
collector of the county or the Department of Revenue, as the case 325
may be. 326
(6) The Adjutant General is authorized to recognize not more 327
than one hundred (100) senior staff officers, commanders, command 328
sergeants major and senior enlisted advisors by designating the 329
issue of National Guard distinctive license plates or tags 330
numbered "1" through "100." These license plates or tags shall be 331
retained by the individual so designated and may be transferred 332
between vehicles or individuals under procedures established by 333
the Department of Revenue. The Adjutant General is responsible 334
for furnishing the Department of Revenue necessary information to 335
effect issue or transfer of these specially numbered license 336
plates or tags. 337
(7) National Guard plates or tags shall be prepared and 338
furnished for the licensing year commencing November 1, 1962, and 339
annually thereafter. The Adjutant General shall furnish the 340
Department of Revenue with an estimate of the number of such 341
distinctive plates or tags required in each of the several 342
counties of the state. 343
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ST: Car tags; allow a veteran to receive
regular or military tag at no cost, or special
tag at cost only of additional fee.
(8) The provisions of this section are supplementary to the 344
laws of this state pertaining to the licensing of motor vehicles 345
and nothing herein shall be construed as abridging or repealing 346
any of such laws. 347
SECTION 7. Section 1 of this act shall be codified in 348
Chapter 19, Title 27, Mississippi Code of 1972. 349
SECTION 8. This act shall take effect and be in force from 350
and after July 1, 2026. 351