Bill Text: MS HB252 | 2014 | Regular Session | Introduced
Bill Title: Excise taxes; exempt counties on sales of gasoline, special fuel and compressed gas for county owned vehicles.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2014-02-26 - Died In Committee [HB252 Detail]
Download: Mississippi-2014-HB252-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: County Affairs; Ways and Means
By: Representative Frierson
House Bill 252
AN ACT TO AMEND SECTION 27-55-12, MISSISSIPPI CODE OF 1972, TO PROVIDE AN EXEMPTION TO COUNTIES FROM EXCISE TAXES ON GASOLINE, SPECIAL FUEL AND COMPRESSED GAS ON SALES OF GASOLINE, SPECIAL FUEL AND COMPRESSED GAS FOR USE IN ANY MOTOR VEHICLE OWNED BY A COUNTY AND USED FOR COUNTY PURPOSES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-55-12, Mississippi Code of 1972, is amended as follows:
27-55-12. (1) Except as otherwise provided in subsection (5), the United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations shall be exempt from excise taxes on gasoline, special fuel and compressed gas as follows:
(a) From the excise tax rate in excess of Nine Cents (9�) per gallon of gasoline and from the excise tax rate in excess of One Cent (1�) per gallon of aviation gasoline levied under Section 27-55-11, Mississippi Code of 1972, Five and Four-tenths Cents (5.4�) thereof shall be exempt as provided in Section 27-55-19, Mississippi Code of 1972.
(b) From the excise tax rate in excess of Ten Cents (10�) per gallon of special fuel levied at Eighteen Cents (18�) per gallon under Sections 27-55-519 and 27-55-521, Four and Three-fourths Cents (4.75�) thereof shall be exempt.
(c) From the excise tax rate in excess of One Cent (1�) per gallon of special fuel taxed at Five and Three-fourths Cents (5.75�) per gallon and from the excise tax rate in excess of One-half Cent (1/2�) per gallon of special fuel used in aircraft levied under Section 27-55-519, Four and Three-fourths Cents (4.75�) thereof shall be exempt.
(d) From the portion of the excise tax rate on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, Three Cents (3�) thereof shall be exempt.
(2) The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas to volunteer fire departments shall apply only to sales of gasoline, special fuel and compressed gas for use in a vehicle owned by a volunteer fire department and used for department purposes.
(3) The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas also shall apply to sales of gasoline, special fuel and compressed gas to an entity described in Section 27-51-41(2)(u) for use in buses and other motor vehicles that are exempt from ad valorem taxation under Section 27-51-41(2)(u).
(4) Any person other than a bonded distributor of gasoline, bonded distributor of special fuel or bonded distributor of compressed gas who sells or delivers any gasoline, special fuel or compressed gas, subject to the exemption set forth in this section, is required to obtain credit for such exemption from a bonded distributor of gasoline, special fuel or compressed gas.
(5) Each county shall be exempt from excise taxes on gasoline, special fuel and compressed gas on sales of gasoline, special fuel and compressed gas for use in any motor vehicle owned by the county and used for county purposes.
SECTION 2. This act shall take effect and be in force from and after July 1, 2014.
