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 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-43 - [Effective 1/1/2025] License tags or plates and renewal license decals; issuance; registration fees

(1)
License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, shall be sold and issued by the tax collectors of the several counties.
(2)
Applications for license tags for motor vehicles in a corporate fleet registered under Section
27-19-66
, trailers in a fleet registered under Section
27-19-66.1
, motor vehicles in a rental fleet registered under Section 1 of this act, and applications for all other license tags, substitute tags and decals shall be filed with the department or the local tax collector of the respective counties and forwarded to the department for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality, and all vehicles owned by a road, drainage or levee district shall be issued by the department.
(3)
In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
(a)
For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
(b)
For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
(c)
Additionally, the tax collector or the department, as the case may be, shall assess and collect a fee of Four Dollars ($4.00) upon each set of license tags and two (2) decals issued, or upon each set of two (2) decals issued, and that sum shall be deposited in the Mississippi Trauma Care Systems Fund established in Section
41-59-75
, to be used for the purposes set out in that section.
No tag or decal shall be issued either by a tax collector or by the department without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.
Beginning July 1, 1987, and until the date specified in Section
65-39-35
, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.
Codes, 1942, § 9352-16; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 16; Laws, 1948, ch. 271, § 6; Laws, 1956, ch. 383, § 4; Laws, 1966, ch. 575, § 1; Laws, 1968, ch. 547, § 1; Laws, 1976, ch. 361, § 9; Laws, 1980, ch. 321; Laws, 1981, ch. 524, § 4; Laws, 1984, ch. 508, § 4; Laws, 1986, ch. 420, § 4; Laws, 1987, ch. 322, § 22; Laws, 1987, ch. 450, § 1; Laws, 1990, ch. 494, § 3; Laws, 1992, ch. 497, § 8; Laws, 1994, ch. 465, § 3; Laws, 1994, ch. 557, § 16; Laws, 1995, ch. 413, § 4; Laws, 1996, ch. 410, § 4; Laws, 1997, ch. 377, § 2; Laws, 2008, ch. 549, § 5; reenacted without change, Laws, 2011, ch. 395, § 4; reenacted without change, Laws, 2011, ch. 545, § 6, eff. 7/1/2011.
Amended by Laws, 2024, ch. 409, HB 1286,§ 4, eff. 1/1/2025.
This section is set out more than once due to postponed, multiple, or conflicting amendments.