Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-309 - Fees; distinguishing number tags

(1)
An application for a motor vehicle dealer tag permit, new or used, must be accompanied by a fee of One Hundred Dollars ($100.00). The State Tax Commission shall furnish distinguishing number tags at a fee of Thirty-five Dollars ($35.00) each and a tag fee of Three Dollars and Seventy-five Cents ($3.75). A dealer shall be limited to twelve (12) tags at Thirty-five Dollars ($35.00) each and any additional tags shall be Seventy-five Dollars ($75.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) for each tag. Provided, that the application required herein shall have a space on same for the inclusion of the sales tax number of the applicant.
(2)
If a motor vehicle dealer is engaged only in buying, selling or exchanging motorcycles, the application for a motor vehicle dealer tag permit must be accompanied by a fee of Fifty Dollars ($50.00). The State Tax Commission shall furnish motorcycle dealer tags at a fee of Six Dollars ($6.00) each, and Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only motorcycle dealer distinguishing number tags, and the tags shall be displayed only upon a motorcycle.
(3)
A motor vehicle dealer engaged only in buying, selling, or exchanging of trailers, semitrailers or house trailers shall pay a fee of Seventy-five Dollars ($75.00) for his permit. The State Tax Commission shall furnish distinguishing number tags for such at a fee of Ten Dollars ($10.00) each, plus Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only trailer dealer distinguishing number tags, and the tags shall be displayed only upon a trailer, semitrailer or house trailer.
(4)
A manufacturer or manufacturer's branch, who is engaged only in delivering to and from the factory and located within the State of Mississippi, shall pay a fee of Fifty Dollars ($50.00) for his permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Ten Dollars ($10.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued only manufacturer tags, and the tags shall be displayed only upon those manufactured vehicles.
(5)
A heavy truck dealer shall pay a fee of One Hundred Dollars ($100.00) for his permit and may purchase, for use in accordance with Section
27-19-319
, distinguishing number tags for a fee of One Hundred Twenty-five Dollars ($125.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) each. Such dealer shall be issued only heavy truck tags and the tags shall be displayed only upon a heavy truck.
(6)
A manufacturer whose distribution or import companies operate a regional vehicle parts warehouse, distribution or preparation facilities located in a county wherein U.S. Highway 51 and State Highway 4 intersect within the State of Mississippi, shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer for testing, distribution, evaluation, incentives and promotion. The number of tags issued to a manufacturer by the State Tax Commission shall not exceed fifty (50).
(7)
Beginning July 1, 1987, and until the date specified in Section
65-39-35
, there shall be levied a tag fee of Five Dollars ($5.00) in addition to the tag fee of Three Dollars and Seventy-five Cents ($3.75) levied in this section. Such additional fee shall be levied in the same manner as the tag fee of Three Dollars and Seventy-five Cents ($3.75).
(8)
A motor vehicle manufacturer operating a project as defined in Section
57-75-5(f)(iv)1
or Section
57-75-5(f)(xxi)
shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer primarily for maintenance at the project site and for testing, demonstration, evaluation, incentives and promotion. The number of tags issued to such manufacturer by the State Tax Commission shall not exceed three hundred (300).
(9)
The number of distinguishing number tags issued to each dealer shall be determined by the State Tax Commission. In addition, only those dealer distinguishing number tags authorized and purchased by the State Tax Commission will be considered as a valid dealer distinguishing number tag and any tag manufactured by any other means and held out to the public as being a dealer distinguishing number tag shall be a violation of this section and a penalty of Five Hundred Dollars ($500.00) shall be assessed by the State Tax Commission, which shall be in addition to any penalty authorized by law. Display of the tag in question on a vehicle shall be considered prima facia evidence of the violation.
Codes, 1942, § 9352-105; Laws, 1966, ch. 557, § 5; Laws, 1973, ch. 439, § 1; Laws, 1979, ch. 460, § 2; Laws, 1987, ch. 322, § 24; Laws, 1994, ch. 557, § 17; Laws, 1996, ch. 405, § 2; Laws, 2000, ch. 536, § 28; Laws, 2000, 3rd Ex Sess, ch. 1, § 19; Laws, 2007, ch. 303, § 7, eff. 3/2/2007.