Bill Text: MS SB2101 | 2014 | Regular Session | Introduced
Bill Title: Motor vehicle license plates; persons issued antique motor vehicle plates may be issued a refund in certain cases.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2014-02-04 - Died In Committee [SB2101 Detail]
Download: Mississippi-2014-SB2101-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Finance
By: Senator(s) Kirby
Senate Bill 2101
AN ACT TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A TAXPAYER WHO SELLS, TRADES OR OTHERWISE DISPOSES OF A MOTOR VEHICLE, SURRENDERS THE LICENSE PLATE FOR SUCH VEHICLE AND IS ISSUED AN ANTIQUE AUTOMOBILE PLATE OR AN ANTIQUE PICKUP TRUCK PLATE AT THE TIME OF SURRENDER, MAY ELECT TO RECEIVE A REFUND OF THE TAXES PAID FOR THE REMAINING TAX YEAR ON THE VEHICLE SOLD, TRADED OR OTHERWISE DISPOSED OF; TO PROVIDE THAT IF THE SELLER OR TRANSFEROR OF A MOTOR VEHICLE IS ELIGIBLE FOR A CREDIT AT THE TIME HE SURRENDERS A LICENSE PLATE, ELECTS TO BE ISSUED A CERTIFICATE OF CREDIT FOR THE TAXES PAID FOR THE REMAINING TAX YEAR ON THE VEHICLE SOLD, TRADED OR OTHERWISE DISPOSED OF, AND IS LATER ISSUED AN ANTIQUE AUTOMOBILE PLATE OR AN ANTIQUE PICKUP TRUCK PLATE, THE SELLER OR TRANSFEROR MAY ELECT TO RECEIVE A REFUND IN THE AMOUNT OF THE CERTIFICATE OF CREDIT AT THE TIME THE ANTIQUE AUTOMOBILE PLATE OR ANTIQUE PICKUP TRUCK PLATE IS ISSUED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-51-41, Mississippi Code of 1972, is amended as follows:
27-51-41. (1) The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.
(2) The following shall be exempt from ad valorem taxation:
(a) All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state.
(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.
(c) All motor vehicles owned by any school district in the state.
(d) All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-241.
(e) All motor vehicles owned by units of the Mississippi National Guard.
(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.
(g) All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds.
(h) Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.
(i) Street rods as defined in Section 27-19-56.6.
(j) One (1) motor vehicle owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.
(k) One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies.
(l) Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54.
(m) (i) One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereof which is used exclusively for such society and not for profit.
(ii) All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit.
(n) All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231.
(o) Antique motorcycles as defined in Section 27-19-47.1.
(p) One (1) motor vehicle owned by a recipient of the Purple Heart, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Purple Heart, as provided in Section 27-19-56.5.
(q) Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.
(r) Motor vehicles that are (i) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (ii) only incidentally used on public roadways in this state.
(s) One (1) motor vehicle owned by the mother of a service member who was killed in action or died in a combat zone after September 11, 2001, while serving in the Armed Forces of the United States as provided for in Section 27-19-56.162.
(t) One (1) motor vehicle owned by the unremarried spouse of a service member who was killed in action or died in a combat zone after September 11, 2001, while serving in the Armed Forces of the United States as provided for in Section 27-19-56.162.
(u) Buses and other motor vehicles that are (a) owned and operated by an entity that has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) used by the entity for such transportation purposes. This paragraph (u) shall apply to contracts entered into or renewed on or after July 1, 2010.
(v) One (1) motor vehicle owned by a recipient of the Silver Star, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Silver Star, as provided in Section 27-19-56.284.
(3) Any claim for tax
exemption by authority of the above-mentioned code sections or by any other
legal authority shall be set out in the application for the road and bridge
privilege license, and the specific legal authority for * * *
the tax exemption claim
shall be cited in said application, and * * * the authority cited shall be shown
by the tax collector on the tax receipt as his authority for not collecting * * * the ad valorem taxes, and the tax
collector shall carry forward * * * the information in his tax
collection reports.
(4) Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.
(5) (a) If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle.
(b) * * * The license plate must be
surrendered to the issuing authority with the corresponding tax receipt, if
required, and credit shall be allowed for the taxes paid for the remaining tax
year on like privilege or ad valorem taxes due on another vehicle owned by the
seller or transferor or by the seller's or transferor's spouse or dependent
child; however, if at the time the license plate is surrendered, the
taxpayer is issued an antique automobile plate pursuant to Section 27-19-41 or
an antique pickup truck plate pursuant to Section 27-19-41.2, the taxpayer may
elect to receive a refund of the taxes paid for the remaining tax year on the
vehicle sold, traded or otherwise disposed of.
(c) If the
seller or transferor does not elect to receive * * * the credit or refund at the
time the license plate is surrendered, the issuing authority shall issue a
certificate of credit to the seller or transferor, or to the seller's or
transferor's spouse or dependent child, or to any other person, business or
corporation, at the direction of the seller or transferor, for the remaining
unexpired taxes prorated from the first day of the month following the month in
which the license plate is surrendered. The total of * * * the credit may be used by the
person or entity to whom the certificate of credit is issued, regardless of the
relative amounts attributed to privilege taxes or to county, school or
municipal ad valorem taxes. If the seller or transferor is later issued an
antique automobile plate or an antique pickup truck plate and has not utilized
the certificate of credit, the transferor may elect to receive a refund in the
amount of the credit at the time the antique automobile plate or antique pickup
truck plate is issued.
(d) Any credit
allowed for taxes due or any certificate of credit issued may be applied to
like taxes owed in any county by the person to whom the credit is allowed or by
the person possessing the certificate of credit. However, no credit * * * shall be allowed on the charge made
for the license plate.
(e) * * * The license plates surrendered to
the tax collector shall be retained by him, and in no event shall * * * a license plate be attached to any
vehicle after being surrendered to the tax collector, nor shall any license
plate be transferred from one (1) vehicle to any other vehicle.
(6) If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.
(7) Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.
SECTION 2. This act shall take effect and be in force from and after July 1, 2014.
