Bill Text: MS SB2864 | 2026 | Regular Session | Introduced
Bill Title: Car tags; clarify privilege tax not paid on $1 tags for certain veterans with service-connected disabilities.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2026-02-25 - Died In Committee [SB2864 Detail]
Download: Mississippi-2026-SB2864-Introduced.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Finance
By: Senator(s) England
Senate Bill 2864
AN ACT TO AMEND SECTIONS 27-19-53 AND 27-19-11, MISSISSIPPI CODE OF 1972, TO SPECIFY THAT THE HIGHWAY PRIVILEGE TAX IS NOT IMPOSED ON A MOTOR VEHICLE RECEIVING A $1.00 LICENSE TAG UNDER THE PROVISION OF LAW AUTHORIZING SUCH A TAG FOR A PERSON RATED AS HAVING 100% PERMANENT SERVICE-CONNECTED DISABILITY OR AT LEAST 70% NONPERMANENT SERVICE-CONNECTED DISABILITY; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-53, Mississippi Code of 1972, is amended as follows:
27-19-53. (1) (a) (i)
Any legal resident of the State of Mississippi who is rated as having one
hundred percent (100%) permanent service-connected disability or at least
seventy percent (70%) nonpermanent service-connected disability by the
Veterans' Administration or United States Department of Veterans Affairs is
privileged to purchase annually under this subsection two (2) motor vehicle
license plates or tags in his or her county of legal residence, for the sum of
One Dollar ($1.00) in total cost for each plate or tag, regardless of the
make * * *,
model or weight of the motor vehicle, and shall not be charged
the highway privilege tax under Section 27-19-11. The legal resident of
the State of Mississippi who is rated as having one hundred percent (100%)
permanent service-connected disability by the Veteran's Administration or
United States Department of Veterans Affairs is privileged for the tag,
purchased under this section, to have the label "100% Disabled
Veteran" or "Disabled Veteran" listed on the tag. The
registration year of such motor vehicle shall commence the first day of the
month in which application for registration is made, as provided in Section 27-19-31.
In order for a person who is rated as having at least seventy percent (70%)
nonpermanent service-connected disability to renew a license plate or tag
issued under this section, the person must provide an updated benefits letter
from the United States Department of Veterans Affairs indicating that the
person's rating has not been adjusted to less than seventy percent (70%)
nonpermanent service-connected disability.
(ii) Any legal resident of the State of Mississippi who is rated as having one hundred percent (100%) permanent service-connected disability or at least seventy percent (70%) nonpermanent service-connected disability by the Veterans' Administration or United States Department of Veterans Affairs is privileged to purchase annually under this subsection one (1) motorcycle license plate or tag in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost for each plate or tag. The legal resident of the State of Mississippi who is rated as having one hundred percent (100%) permanent service-connected disability by the Veteran's Administration or United States Department of Veterans Affairs is privileged for the tag, purchased under this section, to have the label "100% Disabled Veteran" or "Disabled Veteran" listed on the tag. The registration year of such motorcycle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31. In order for a person who is rated as having at least seventy percent (70%) nonpermanent service-connected disability to renew a license plate or tag issued under this section, the person must provide an updated benefits letter from the United States Department of Veterans Affairs indicating that the person's rating has not been adjusted to less than seventy percent (70%) nonpermanent service-connected disability.
(b) Not more than two (2) such motor vehicle license plates or tags shall be issued under this subsection to each such qualified person. Not more than one (1) such motorcycle license plate or tag shall be issued under this subsection to each such qualified person.
(c) This section pertains only to taxes or plates for private passenger motor vehicles or pickup trucks or motorcycles.
(d) Proof of ownership of a particular motor vehicle or motorcycle for which a license plate or tag is requested must be shown at time of application for such plate or tag.
(e) Vehicles and motorcycles owned by such person are exempt under this subsection from all ad valorem and privilege taxes; however, the surviving spouse of a deceased person who was issued a license plate or tag under this subsection shall be entitled to apply for or retain a license tag issued under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags and one (1) motorcycle license plate or tag under this subsection for as long as the spouse remains unmarried. In addition, if a deceased person who was eligible to be issued a license plate or tag under this subsection did not apply for or was not issued a license plate or tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a license plate or tag under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags and one (1) motorcycle license tag or plate under this subsection for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain a distinctive plate or tag issued under this subsection shall file with the county tax collector a sworn statement that the spouse is unmarried. Any such vehicle or motorcycle when so registered shall be exempt from all ad valorem and privilege taxes.
(2) Any person who is entitled to obtain license tags under subsection (1) of this section may be issued one (1) additional such license tag for any other vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as otherwise prescribed by law for the particular vehicle.
(3) The Department of Revenue is directed to furnish each person obtaining a license tag under this section an emblem, which the person shall attach securely to the tag, showing that the tag was issued to a disabled American veteran.
(4) A license issued under this section shall not be transferable to any other person.
(5) Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or imprisoned in the county jail for not less than ninety (90) days, or both.
(6) From and after July 1, 2022, the special tag authorized under this section shall bear the name and emblem of each branch of the United States Armed Forces.
SECTION 2. Section 27-19-11, Mississippi Code of 1972, is amended as follows:
27-19-11. (1) On each carrier of property, for each commercial motor vehicle, truck-tractor or road tractor, and on each bus, there is hereby levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.
RATE OF TAX
GROSS WEIGHT COMMON AND PRIVATE PRIVATE
OF VEHICLE CONTRACT COMMERCIAL CARRIERS
NOT TO EXCEED CARRIERS OF AND OF
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY
CARRIERS OF
PROPERTY
0000 - 6000 $ 7.20 $ 7.20 $ 7.20
6001 - 10000 33.60 25.20 16.80
10001 - 16000 78.40 70.70 39.20
16001 - 20000 156.00 129.00 78.00
20001 - 26000 228.00 192.00 114.00
26001 - 30000 300.00 247.00 150.00
30001 - 36000 384.00 318.00 192.00
36001 - 40000 456.00 378.00 228.00
40001 - 42000 504.00 420.00 264.00
42001 - 44000 528.00 444.00 276.00
44001 - 46000 552.00 456.00 282.00
46001 - 48000 588.00 492.00 300.00
48001 - 50000 612.00 507.00 312.00
50001 - 52000 660.00 540.00 336.00
52001 - 54000 684.00 564.00 348.00
54001 - 56000 708.00 588.00 360.00
56001 - 58000 756.00 624.00 384.00
58001 - 60000 780.00 642.00 396.00
60001 - 62000 828.00 828.00 420.00
62001 - 64000 852.00 852.00 432.00
64001 - 66000 900.00 900.00 482.00
66001 - 68000 936.00 936.00 504.00
68001 - 70000 972.00 972.00 516.00
70001 - 72000 996.00 996.00 528.00
72001 - 74000 1,128.00 1,128.00 576.00
74001 - 76000 1,248.00 1,248.00 612.00
76001 - 78000 1,380.00 1,380.00 720.00
78001 - 80000 1,512.00 1,512.00 864.00
80001 - 88000 1,776.00 1,776.00 1,152.00
The purchase of the license tag exceeding eighty thousand (80,000) gross vehicle weight is limited to the transport of products as provided for harvest permits as defined in Section 27-19-81(4). Such license tag shall be a "HP" license tag with weight allowance printed on the cab card only.
In addition to the above levied annual highway privilege tax on vehicles with a gross weight exceeding ten thousand (10,000) pounds, there is levied and shall be collected an additional privilege tax in the amount of One Thousand Eight Hundred Seventy-five Dollars ($1,875.00) for each current or later year model vehicle based upon a licensed weight of eighty-eight thousand (88,000) pounds. This additional privilege tax shall be reduced by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of licensed weight to the maximum weight of eighty-eight thousand (88,000) pounds. During the first year only, the privilege tax monies collected under the provisions of this paragraph shall be distributed to the various counties of the state on the basis of the ratio of the last year of annual ad valorem taxes collected by such counties on such vehicles to the total ad valorem taxes collected by all counties on such vehicles in the same year. In all subsequent years, the distribution to the counties shall be made on the basis of the ratio of the number of motor vehicles registered in excess of ten thousand (10,000) pounds, in each taxing district in each county, to the total number of such vehicles registered statewide. The counties shall then distribute these proceeds as they would if these collections were ad valorem taxes.
From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159, Mississippi Code of 1972. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.
No privilege license shall be issued for any period of time for less than One Dollar ($1.00). Any person making an application for the license tag under this section is required to sign an affidavit attesting to facts indicating the applicability of this section. Proof of purchase of a valid harvest permit for the vehicle must be presented at the time of purchase of the license tag.
The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.
Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached to it which was issued for another or different vehicle, shall be liable for the privilege tax on said vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).
Carriers of property duly registered and licensed in another state and being used to transport farm harvesting machinery or equipment to and from a particular county in this state may, upon adoption of a resolution by the board of supervisors of the county where such machinery or equipment is being exclusively used in harvesting farm crops within the county, be exempt from the taxes herein levied when the resolution is filed with the Department of Revenue. However, the exemption shall not exceed a period of forty (40) days for any annual period without a second resolution of approval by the board of supervisors who shall have the authority to extend the exemption not to exceed an additional period of twenty (20) days during any annual period.
A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.
(2) Beginning January 1, 2024, an owner of a carrier of property whose gross vehicle weight does not exceed ten thousand (10,000) pounds may choose a license tag with a black background and a white pinstripe border. "Mississippi" shall be printed at the top, and the name of the county shall be printed at the bottom. The application and the additional fee of Thirty-eight Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) to be remitted to the Department of Revenue License Tag Acquisition Fund created in Section 27-19-179, shall be remitted to the department on a monthly basis as prescribed by the department. The remaining Thirty-six Dollars and Twenty-five Cents ($36.25) of the additional fee shall be deposited to the credit of the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund established in Section 45-2-1. In all other respects, tags issued under this subsection (2) shall follow the guidelines for tags issued under subsection (1) of this section.
(3) The tax imposed in this section shall not apply to vehicles with license tags purchased under Section 27-19-53.
SECTION 3. This act shall take effect and be in force from and after July 1, 2026.
