reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-325 - Rules and regulations

The commission is hereby authorized and empowered to adopt and promulgate rules and regulations with reference to the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.
Laws, 1989, ch. 462, § 13, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-1 - Purpose and administration of chapter

The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.
The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.
Codes, 1942, §§ 10080-02, 10080-12; Laws, 1969 Ex Sess, ch. 60, §§ 2, 12; Laws, 1981, ch. 468, § 66; Laws, 2009, ch. 492, § 100, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-5 - Levy of tax

There is hereby levied and imposed, a privilege tax as reasonable compensation for the use of the highways of this state, in addition to all other taxes which may be levied for such purpose, as follows: upon each owner or operator of a common carrier by motor vehicle, contract carrier by motor vehicle, private commercial carrier of property by motor vehicle, common carriers of passengers, contract carriers of passengers, private carrier of passengers by motor vehicle, and private carrier of property, when any of such carriers operate a motor vehicle or motor vehicles that cross the boundary line of the State of Mississippi, a privilege tax equal to and computed at the prevailing excise tax rates for gasoline, special fuel, diesel fuel and compressed gas for highway use on all such fuel used in operating any motor vehicle in this state. The operator of any motor vehicle or motor vehicles which are so equipped that more than one (1) kind of motor fuel can be used shall be liable for the tax at the highest prevailing tax rate of the kinds of motor fuel so used within this state, with no credit allowed for the purchase of fuel with the lesser tax rate.
Codes, 1942, § 10080-03; Laws, 1969 Ex Sess, ch. 60, § 3; Laws, 1972, ch. 487, § 1; Laws, 1980, ch. 507, § 1; Laws, 1982, ch. 438, § 13; Laws, 1983, 2nd Ex Sess, ch. 6, § 10; Laws, 1984, ch. 478, § 23; Laws, 1985, ch. 405, § 1; Laws, 1985, ch. 537, § 4; Laws, 1987, ch. 322, § 18; Laws, 1992, ch. 471, § 2; Laws, 1993, ch. 315, § 1; Laws, 1999, ch. 461, § 40, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-7 - Tax accrual and liability; manner of payment

The liability for the tax levied and imposed by this chapter shall arise and accrue at the time and place where any motor vehicle owned or operated by any carrier specified in this chapter shall go or enter upon any highway of this state. The amount of tax for which any owner or operator is liable shall be paid and the tax liability of such owner or operator shall be discharged by one (1) of the following methods:
(a)
By the purchase of a sufficient amount or quantity of fuel from a wholesale or retail dealer or distributor to operate such motor vehicle in this state; provided, however, that at the time of the purchase of such fuel, the owner or operator of such motor vehicle shall obtain, from the dealer or distributor from whom purchased, an invoice or sales ticket on forms approved by the commission, which shall contain such information as the commission shall deem reasonably necessary for the administration of this chapter. Said invoices shall remain in the motor vehicle for the remainder of the trip over the highways of this state, and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years, and shall be produced for the inspection and examination of the commission at any reasonable time and place, either within or without this state, upon proper demand therefor.
(b)
By having a valid credential issued by any member jurisdiction of the International Fuel Tax Agreement and by complying fully with the International Fuel Tax Agreement.
For the purposes of paragraph (a) of this section, the quantity of fuel needed to operate a motor vehicle in this state shall be determined by dividing the average miles per gallon allowed for each type of classification of motor vehicle into the number of miles such vehicle is deemed to have traveled in the state.
There shall be no credit allowed or adjustment made for any fuel consumed in auxiliary equipment when the fuel consumed by such equipment is supplied by the same fuel tank or tanks that supply fuel for the operation of the motor vehicle. Provided further that no credit shall be allowed or adjustments made for fuel used in power-take-off operations, loading or offloading or for idle time.
Codes, 1942, § 10080-04; Laws, 1969 Ex Sess, ch. 60, § 4; Laws, 1971, ch. 438, § 1; Laws, 1978, ch. 373, § 1; Laws, 1982, ch. 438, § 14; Laws, 1985, ch. 405, § 2; Laws, 1988, ch. 465, § 2; Laws, 1992, ch. 471, § 3; Laws, 1998, ch. 440, § 1, eff. 3/23/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-8 - Waiver of taxes and fees when vehicle operated in response to emergency

The commission is hereby authorized and empowered, in its discretion, to waive the taxes and fees set forth in Sections
27-61-5
and
27-61-7
when motor vehicles are operated on the highways of this state in response to an emergency, a major disaster, or the threat of a major disaster.
Laws, 1988, ch. 465, § 3, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-9 - Issuance of interstate fuel use permit; revocation; expiration; issuance and revocation of licenses under International Fuel Tax Agreement; persons ineligible to receive licenses or decals

(1)
If the commission approves the application and bond, it shall issue to the applicant an interstate fuel use permit which shall remain valid for the calendar year in which it was issued, to expire on December 31 of that year. All such permits shall be revocable by the commission upon thirty (30) days' written notice to the permittee, if the permittee fails or refuses to comply with any of the terms or provisions of this chapter.
(2)
A renewal permit for the following calendar year will be issued upon application if: the permit has not been revoked or cancelled; all reports have been filed; and all taxes, penalties and interest due have been paid. Any interstate fuel use permit issued under the provisions of this section before March 12, 1993, shall expire on December 31, 1993.
(3)
If the commission approves an application filed under the provisions of the International Fuel Tax Agreement, it shall issue to the applicant a license and decals for each motor vehicle. The license and decals shall expire on December 31 of each year. The International Fuel Tax Agreement may provide for a grace period for the display of the license and decals. Such license and decals may be revoked by the commission upon thirty (30) days' written notice to the licensee, if the licensee fails to file reports, fails to pay taxes due or fails to otherwise comply with the provisions of this chapter or the International Fuel Tax Agreement.
(4)
No license or decals shall be issued to any applicant that has been licensed under the International Fuel Tax Agreement and such license is under revocation by any member jurisdiction. No license or decals shall be issued to any applicant who is in arrears or default to this state, or any political subdivision thereof, for any taxes or fees.
Codes, 1942, § 10080-05; Laws, 1969 Ex Sess, ch. 60, § 5; Laws, 1972, ch. 487, § 2; Laws, 1985, ch. 405, § 3; Laws, 1993, ch. 315, § 2; Laws, 2001, ch. 311, § 1; Laws, 2002, ch. 347, § 1; Laws, 2007, ch. 400, § 6, eff. 3/15/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-11 - Reports and remittance; timely filing of reports and payments

The permittee shall file a quarterly fuel use report for the preceding calendar quarter on or before the last day of the month following each calendar quarter on forms to be prescribed by the commission, or the carriers may, with the approval of the commission, furnish the required information on machine-prepared schedules. Said report shall show any information required by the commission for the administration of this chapter. Such report must be filed even though it may reflect no Mississippi miles for the quarter or accounting period. At the time of filing of each quarterly report, each permittee shall pay to the commission the full amount of the tax due on all fuel used by him in this state at the rate provided for in Section
27-61-5
. The permittee in determining the fuel used by him in this state for said period may, as to each type of fuel used, determine his average number of miles of motor vehicle travel for a gallon of fuel by the use of the following formula: There shall first be determined the total miles traveled by all motor vehicles operated by permittee using a particular type of fuel; there shall then be determined the total number of gallons of such fuel consumed; the total number of gallons of such fuel consumed shall then be divided into the total number of miles traveled to determine the average number of miles of motor vehicle travel per gallon of fuel used. Proper records supporting these computations shall be maintained for a period of not less than three (3) years and shall be available to the inspection and audit of the commission. Permittee may, however, use any standards established by the commission in determining the motor vehicle travel per gallon of fuel consumed as to any particular type fuel. The permittee, in computing the amount of tax due, may take credit for all payments of the taxes levied in Sections
27-55-11
and
27-59-11
, Mississippi Code of 1972, and Sections
27-55-519
and
27-55-521
.
Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.
Codes, 1942, § 10080-06; Laws, 1969 Ex Sess, ch. 60, § 6; Laws, 1971, ch. 438, § 2; Laws, 1978, ch. 373, § 2; Laws, 1980, ch. 507, § 2; Laws, 1981, ch. 468, § 67; Laws, 1987, ch. 322, § 19; Laws, 1988, ch. 465, § 4; Laws, 1999, ch. 461, § 41; Laws, 2001, ch. 311, § 2, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-12 - Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk

The payment of taxes levied in Sections
27-55-11
and
27-59-11
, Mississippi Code of 1972, and Sections
27-55-519
and
27-55-521
, on gasoline, special fuel, diesel fuel and compressed gas purchased in bulk quantities from a distributor shall be evidenced by invoices showing the quantity of fuel purchased, the type of fuel, the tax rate, the date of the purchase, the purchaser's name and address, and any other information the commission deems necessary for the administration of this chapter. The person withdrawing fuel from bulk storage facilities shall maintain the following records for each withdrawal.
(a)
The date the fuel is withdrawn.
(b)
The number of gallons.
(c)
The fuel type.
(d)
The company unit number, or the motor vehicle license plate number and state.
The payment of the aforesaid taxes on gasoline, special fuel, diesel fuel and compressed gas purchased from a distributor or retail dealer and placed in the fuel tank of a motor vehicle shall be evidenced by invoices showing:
(a)
The date of sale.
(b)
The name and station address of the vendor (printed or with credit card imprint).
(c)
The name and address of the purchaser or permittee.
(d)
The number of gallons sold.
(e)
The signature of the purchaser.
(f)
The company unit number, or the motor vehicle license plate number and state.
The invoice must be in triplicate except in cases of credit card purchases. Invoices omitting any of the aforesaid items are not acceptable as proof of purchasing fuel in this state.
When the sale of fuel is through an automated method whereby the purchase is automatically applied to the purchaser's account and a single invoice is issued for multiple purchases, such invoice is acceptable as proof of purchasing fuel in this state.
In cases of a lessee/lessor agreement, invoices will be accepted in either name, provided a legal connection can be made to the reporting party. When the lessor is the reporting party and the lessee is fueling the motor vehicle from his own tax-paid bulk storage facility, the lessee must furnish the following documentation for each instance tax-paid fuel is placed in the motor vehicle:
(a)
The date the fuel was withdrawn from the bulk storage facility.
(b)
The number of gallons.
(c)
The fuel type.
(d)
The company unit number, or the motor vehicle license plate number and state.
The commission is hereby authorized and empowered to change, by regulation, the requirements, contents and specifications of the aforesaid invoices when such change is deemed necessary for the administration of this chapter or to achieve uniformity among the states with respect to fuel purchase invoices.
Laws, 1988, ch. 465, § 5; Laws, 1999, ch. 461, § 42, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-13 - Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement

If the quarterly report filed by any permittee as provided herein shall establish that such permittee has paid a greater amount of tax for such quarter than permittee was liable for under the provisions of this chapter, then the amount of such overpayment may be carried forward and credit therefor taken against subsequent tax liability incurred under the provisions of this chapter, provided such credit is taken on a report filed within three (3) years from the quarter in which such excess tax was paid.
If the quarterly report filed by any permittee as provided herein shall establish that such permittee has paid a greater amount of tax for such quarter than permittee was liable for under the provisions of this chapter, then under the following conditions such permittee may obtain a refund for such excess tax paid: Permittee must file with the commission a claim for refund on tax paid to this state on fuel consumed outside the State of Mississippi on forms provided by the commission. Such excess tax refund may be allowed if it is shown that such permittee has paid to another state under lawful requirements of such state a tax, similar in effect to the tax herein provided, on the use or consumption in such state of fuel purchased in Mississippi to the extent of the fuel consumed in said other state at the rate per gallon of the applicable Mississippi tax on fuel as established by this chapter. All such claims must be submitted to the commission within three (3) years from the quarter in which the excess tax was paid, otherwise such claim shall be disallowed. Upon approval of such claim, the commission shall issue a refund to the permittee for the amount of the excess tax paid.
Refunds may be withheld when the permittee is in arrears or default to this state for any taxes or has failed to file returns as required by the provisions of the laws administered by the commission.
When a report filed by a licensee under the provisions of the International Fuel Tax Agreement indicates a credit for Mississippi due to an overpurchase of fuel in this state, the credit shall first be used to offset the licensee's tax liability in other jurisdictions. After such offset any remaining credit may be carried forward to a future report or may be refunded to the licensee.
Codes, 1942, § 10080-07; Laws, 1969 Ex Sess, ch. 60, § 7; Laws, 1971, ch. 497, § 2; Laws, 1981, ch. 468; § 68; Laws, 1982, ch. 438, § 15; Laws, 1988, ch. 465, § 6; Laws, 2001, ch. 311, § 3, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-15 - Records

Each permittee, owner or operator liable for tax under this chapter or person licensed under the provisions of the International Fuel Tax Agreement shall maintain and keep for a period of not less than four (4) years such records of all fuel purchases and all fuel used within this state together with invoices, bills of lading, records of distances traveled and other pertinent records as may be required by the commission for the reasonable administration of this chapter or the International Fuel Tax Agreement. The commission shall have the right to examine and inspect, during the usual business hours of the day, all records, books, papers and other documents relating to the tax liability of any such person. In the event such records, books, papers and other documents are not located in this state and available to the commission, then the commission shall have the authority and power to require such owners or operators, or persons licensed under the provisions of the International Fuel Tax Agreement to produce within this state, at such time and place as the commission may designate, all such records, books, papers and other documents or, at the option of the owner or operator, or persons licensed under the provisions of the International Fuel Tax Agreement duly verified copies thereof. Whenever any permittee shall fail or refuse to file any report required by this chapter, or keep and maintain the records required by this chapter, or shall file an incorrect or fraudulent report, or if an audit of the records of such permittee or any other information discloses that taxes are due and unpaid, the commission shall make assessments of taxes, damages and interest which shall be prima facie correct.
All actions by this state for the recovery of additional amounts claimed as tax due under this chapter must be commenced within three (3) years from the date of the filing of the report with the commission, provided that in the case of a fraudulent or false report with intent to evade tax or a failure to file a report, action may be commenced at any time. However, when the commission has initiated an examination of a taxpayer's records in order to verify reports under this chapter and the taxpayer has been notified thereof by certified mail within the three-year examination period provided herein, the determination of the correct tax liability may be made after the expiration of the three-year examination period, provided that such determination shall be made with reasonable promptness and diligence.
Codes, 1942, § 10080-08; Laws, 1969 Ex Sess, ch. 60, § 8; Laws, 2001, ch. 311, § 4, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-17 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 22, eff. 7/1/1982.
Codes, 1942, § 10080-09; Laws, 1969 Ex Sess, ch. 60, § 9.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-19 - Rules and regulations; forms

The commission is authorized to prescribe any form, receipt or report that may be deemed necessary for the administration of this chapter. The commission is hereby authorized and empowered to adopt and promulgate rules and regulations looking toward the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.
Codes, 1942, § 10080-10; Laws, 1969 Ex Sess, ch. 60, § 10; Laws, 1988, ch. 465, § 7, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-21 - Penalties; agreements; rules and regulations

(1)
When any person, owner, operator or driver liable for any tax hereunder shall operate a motor vehicle without complying with the provisions of Section
27-61-7
before leaving this state, then such person shall pay a fee in the amount of Twenty Dollars ($20.00). Any person, owner, operator or driver operating a vehicle subject to the provisions of this chapter with a revoked or illegally obtained International Fuel Tax Agreement credential shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00) for the first such offense and not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) or confinement in the county jail for thirty (30) days or both for such subsequent offense.
(2)
The commission is hereby authorized and empowered to enter into reciprocal agreements with neighboring states, whereby private carriers of property operating motor vehicles that cross the state line may be excluded from the provisions of Section
27-61-7
, and is further authorized and empowered to issue such administrative rules pertaining to the collection of the tax imposed hereby on private carriers of property as may be reasonable and proper.
(3)
If any person shall issue or sign any invoice, bill of sale, or receipt specified in Section
27-61-7
, which is false, untrue or incorrect in any material particular, or if any person shall fraudulently alter, change or forge any such invoice, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment for each offense.
(4)
If any person shall violate any provision of this chapter, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00) for each offense.
Codes, 1942, § 10080-11; Laws, 1969 Ex Sess, ch. 60, § 11; Laws, 1972, ch. 487, § 3; Laws, 1985, ch. 405, § 4; Laws, 1993, ch. 315, § 4; Laws, 1998, ch. 514, § 1, eff. 7/1/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-23 - Basis for determination of tax

In order to carry out the purpose of this chapter, the commission is hereby authorized and empowered to promulgate and enforce reasonable rules and regulations, and establish standards for the determination of the number of miles which a gallon of gasoline, diesel fuel, or kerosene would propel the different types and weights of vehicles. In order to carry out the purposes of this chapter, the commission is further authorized and empowered to determine and establish, from the best information obtainable, the average number of miles which each type or kind of fuel will propel each type or class of vehicle.
Codes, 1942, § 10080-12; Laws, 1969 Ex Sess, ch. 60, § 12; Laws, 2001, ch. 596, § 52, eff. 7/1/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-25 - Distribution of proceeds of tax and permit fees

All proceeds of the tax and permit fees, collected under the provisions of this chapter, shall be distributed in accordance with Section
27-61-5
, Section
27-61-29
or Section
27-5-101
, as the case may be.
Codes, 1942, § 10080-13; Laws, 1969 Ex Sess, ch. 60, § 13; Laws, 1987, ch. 322, § 20, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987).
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-29 - Temporary permits

Whenever, for any reason, the commission shall cancel the reciprocity of any carrier under any reciprocal agreement, then such carrier may obtain a temporary motor vehicle permit from the commission for each vehicle owned and operated which would otherwise be operated under the benefits of such reciprocal agreement. Such permits shall be obtained by making application therefor to the commission, and they shall be issued for the period of time for which the carrier's reciprocity has been cancelled. If, at the end of such period, the carrier is not then entitled to the benefits of the reciprocal agreements, no additional or renewal permit shall be issued to him. The carrier shall pay a fee for each of such permits equal to the proportionate part of the annual privilege license tax provided in Article 1 of Chapter 19 of this title, Mississippi Code of 1972, plus an additional ten percent (10%) of the proportionate part of such tax. All fees so paid shall be for the privilege of using the highways of this state for the length of time during which the carrier's reciprocity is cancelled in lieu of the annual privilege license required under the provisions of Article 1 of Chapter 19 of this title, and all such fees shall be paid into the same fund and distributed in the same manner provided in Article 1 of Chapter 19 of this title. The carrier may, instead of obtaining the permits specified in this section, operate his vehicles by obtaining trip permits as specified in Article 1 of Chapter 19 of this title.
Codes, 1942, § 10080-15; Laws, 1969 Ex Sess, ch. 60, § 15; Laws, 2001, ch. 596, § 54, eff. 7/1/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-31 - Administration and enforcement; interest on late payments; penalties

(1)
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of the sales tax law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the department shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law, except that in cases of conflict, then the provisions of this chapter shall control.
(2)
Interest at the rate provided for in the International Fuel Tax Agreement may be assessed for the late payment or nonpayment of taxes under this chapter. A penalty of Fifty Dollars ($50.00) or ten percent (10%) of the tax due, whichever is greater, may be assessed for the failure to file a report, the late payment of taxes or the failure to pay taxes.
Laws, 2001, ch. 311, § 6, eff. 3/5/2001.
Amended by Laws, 2014, ch. 335, SB 2296, 1, eff. 10/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-33 - Credit or refund for erroneously or illegally collected taxes or penalties

In the event that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, the commission may permit such person to take credit against a subsequent tax report for the amount of the erroneous payment, or the amount may be refunded to the person in the same manner as provided in Section
27-55-19
. No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on fuel tax reports not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter and further provided that the claim is filed within three (3) years.
Laws, 2001, ch. 311, § 7, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX (§§ 27-61-1 — 27-61-35) › Section 27-61-35 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Laws, 2001, ch. 311, § 8, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 63 - MOTOR VEHICLE FUELING CENTERS [Repealed] (§§ 27-63-1 — 27-63-5) › Section 27-63-1 - and 27-63-3 - [Repealed]

Repealed by Laws, 1988, ch. 465, § 10, eff. 7/1/1988.
§ 27-63-1. [Codes, 1942, § 10081-01; Laws, 1969 Ex Sess, ch. 61, § 1; Laws, 1982, ch. 438, § 16] § 27-63-3. [Codes, 1942, § 10081-02; Laws, 1969 Ex. Sess, ch. 61, § 2; Laws, 1981, ch. 468, § 69]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 63 - MOTOR VEHICLE FUELING CENTERS [Repealed] (§§ 27-63-1 — 27-63-5) › Section 27-63-4 - [Repealed]

Repealed by Laws, 1995, ch. 364, § 6, eff. 7/1/1995.
Laws, 1988, ch. 465, § 9.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 63 - MOTOR VEHICLE FUELING CENTERS [Repealed] (§§ 27-63-1 — 27-63-5) › Section 27-63-5 - through 27-63-15 - [Repealed]

Repealed by Laws, 1988, ch. 465, § 10, eff. 7/1/1988.
§§ 27-63-5 through 27-63-7. [Codes, 1942, §§ 10081-03 and 10081-04; Laws, 1969 Ex Sess, ch. 61, § 3; Laws, 1981, ch. 468, §§ 70 and 71; Laws, 1981, ch. 468, §§ 70 and 71] §§ 27-63-9 through 27-63-15. [Codes, 1942, §§ 10081-05 to 10081-07; Laws, 1969 Ex Sess, ch. 61, § 5]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-1 - Title of chapter

This chapter may be cited as the Mississippi Sales Tax Law.
Codes, 1942, § 10103; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 1; Laws, 1954, ch. 369; Laws, 1955 Ex Sess, ch. 109, § 1, eff. 3/1/1955.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-7 - Definitions; "Retailer"; "Retail sales."

"Retailer" shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property. Retailer also includes persons who facilitate the sale of services or tangible personal property that belongs to a third party.
"Retail sales" shall mean and include all sales of tangible personal property physically or electronically delivered or located within this state, except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.
"Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.
"Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.
"Retail sale" shall also include a sale made or facilitated by a person regularly engaged in the sale or facilitation of sales of services or tangible personal property. "Retail sale" does not include a sale by a third-party food delivery service that delivers food from an unrelated restaurant to a customer, regardless of whether the customer orders and pays for the food through the delivery service or whether the delivery service adds fees or upcharges to the price of the food.
Computer software maintained on a server located outside the state and accessible for use only via the internet is not a taxable retail sale.
Codes, 1942, § 10104-02; Laws, 1954, ch. 369, § 4; Laws, 1955, Ex Sess, ch. 109, § 4; Laws, 1958, ch. 574, § 3; Laws, 1964, ch. 530, § 2; Laws, 1982, 1st Ex Sess, ch. 17, § 34; brought forward, Laws, 1983, ch. 546, § 6; Laws, 2007, ch. 359, § 4, eff. 7/1/2007.
Amended by Laws, 2023, ch. 445, SB 2449,§ 2, eff. 7/1/2023.
Amended by Laws, 2020, ch. 425, HB 379,§ 1, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-9 - Definitions; "Business"; "Doing business."

(1)
"Business" shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exempting subactivities in connection therewith. Each of such subactivities shall be considered business engaged in, taxable in the class in which it falls.
(2)
"Business" shall include activities engaged in by exempt organizations or political entities in competition with privately owned business subject to the provisions of this chapter; however, the term "business" shall not include the following activities:
(a)
Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges;
(b)
Sales of prepared meals by any public or private school to students in kindergarten through Grade 12; and
(c)
Retail sales of prepared meals when:
(i)
Sold on the campus of a public or private university, college or community or junior college in this state to a student enrolled at such university, college or community or junior college; and
(ii)
Payment for the sale is made through the use of a prepaid declining balance account or similar instrument or account issued to such student by the university, college or community or junior college that may be used only to purchase prepared meals.
(3)
"Business" shall include the activity or activities of a person in this state performing a service under contract or agreement with another person when the service performed is taxable under the provisions of this chapter.
(4)
"Doing business" shall include any person owning personal property located in this state under lease or rental agreement or any person installing personal property within this state.
(5)
"Doing business" shall include any person represented in this state by salesmen taking or soliciting orders to be filled from points outside this state for subsequent delivery of the merchandise in equipment owned or leased by the seller to customers located in this state.
(6)
"Doing business" shall include any person selling or facilitating the sale of services or tangible personal property.
Codes, 1942, § 10104-03; Laws, 1954, ch. 369, § 5; Laws, 1955, Ex Sess, ch. 109, § 5; Laws, 1958, ch. 574, § 4; Laws, 2006, ch. 464, § 1; Laws, 2007, ch. 359, § 3; Laws, 2009, ch. 479, § 1, eff. 3/31/2009.
Amended by Laws, 2020, ch. 425, HB 379,§ 2, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-13 - Tax levied

There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values, as the case may be, as provided in the following sections.
Codes, 1942, § 10105; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1955, Ex Sess, ch. 109, § 7, eff. 3/1/1955.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-15 - [Repealed]

Repealed by Laws, 2006, ch. 458, § 1 eff. 7/1/2006.
Codes, 1942, § 10106; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, Ex Sess, ch. 89; Laws, 1940, ch. 113; Laws, 1944, ch. 134, § 12; Laws, 1948, ch. 446, § 1; Laws, 1955, Ex Sess, ch. 109, § 8; Laws, 1962, ch. 594, § 9; Laws, 1964, ch. 531, § 1; Laws, 1968, ch. 588, § 2; Laws, 1981, ch. 525, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 35; Laws, 1983, ch. 413, § 1; Laws, 1983, 2nd Ex Sess, ch. 6, § 4; Laws, 1984, 1st Ex Sess, ch. 10, § 2; Laws, 1985, ch. 435, § 1; Laws, 1992, ch. 419, § 2, eff. 6/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-16 - [Repealed]

Repealed by Laws, 1979, ch. 436, § 2, eff. 7/1/1979.
Laws 1978, ch. 476, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-17.1 - Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes

Sellers of modular homes, panelized homes and precut homes, and panel constructed homes consisting of structural insulated panels, shall disclose to the buyers of such homes the amount of sales tax or use tax paid on the factory built components of such homes. The State Tax Commission shall prescribe by regulation the manner in which such disclosure shall be made.
Laws, 2006, 2nd Ex Sess, ch. 1, § 2, eff. 10/5/2006.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-18 - Selling tangible personal property or performing construction upon certain floating structures and cruise vessels

(1)
There is levied, assessed and shall be collected a tax of three and one-half percent (3-1/2%) upon the gross proceeds of sales or gross receipts of sales of every person engaging or continuing within this state in the business of selling any tangible personal property or performing any construction activity upon (a) any floating structure that is normally moored and not normally engaged in the business of transporting people or property, and that is located in the waters within the State of Mississippi, and (b) any cruise vessel. Such structures include, but are not limited to, casinos, floating restaurants, floating hotels and similar property, regardless of whether the property is self-propelled. The tax imposed under this subsection (1) shall not apply to tangible personal property that is not a component part of the structure.
(2)
If the owner of a structure described in subsection (1) of this section holds a direct pay permit issued by the State Tax Commission under Section
27-65-93
, the owner shall furnish the permit to the seller or person performing the construction activity unless the holder of the direct pay permit is given written instructions or written authority to do otherwise by the commissioner. After being furnished the direct pay permit, the seller or person performing the construction activity shall be relieved of the duty to collect the tax imposed under subsection (1) of this section. The commissioner may assign a distinctive number to a structure and issue the distinctive number to the owner. The owner of the structure may furnish the distinctive number to persons performing construction activity in order to allow such persons to purchase component materials and parts for use in the construction activity without the requirement of paying sales tax on the purchases.
Laws, 1996, ch. 503, § 1; Laws, 2004, ch. 351, § 1; Laws, 2007, ch. 468, § 1, eff. 3/26/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-20 - Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59

Upon every person engaging or continuing within this state in the business of selling machinery, machine parts and/or equipment to an operator or lessee of any structures, facilities and lands acquired and operated or leased pursuant to any of the provisions of Chapter 9, Title 59, Mississippi Code of 1972, which machinery, machine parts and/or equipment is to be located on and used exclusively and directly in the operation of such structures, facilities and lands, there is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (11/2%) of the gross proceeds of such retail sales of the business.
Laws, 1990, 1st Ex Sess, ch. 71, § 21, eff. 6/30/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-23.1 - Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws

(1)
Subject to the provisions of this section, for any tax levied and collected under the authority of a local and private law of the State of Mississippi ("local and private law"), that is levied or imposed on the gross proceeds or gross income from room rentals of hotels or motels and is collected and paid to the State Tax Commission in the same or similar manner that state sales taxes are collected and paid, the term "hotel" or "motel" also shall include (regardless of how such term is defined in the local and private law) any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section
43-11-1
and personal care homes.
(2)
If the definition of hotel or motel provided in the local and private law authorizing the tax does not include the entities described in subsection (1) of this section, then the provisions of subsection (1) of this section shall not apply unless the county board of supervisors or municipal governing authorities, as appropriate, authorized to levy the tax under the local and private law, adopts a resolution declaring their intention to include such entities for the purposes of the tax. If the county board of supervisors or municipal governing authorities, as appropriate, adopts such a resolution, then at least thirty (30) days before the effective date of the levy of the tax upon the entities described in subsection (1) of this section, the county board of supervisors or municipal governing authorities, as appropriate, shall furnish to the State Tax Commission a certified copy of such resolution.
Laws, 2007, ch. 526, § 3, eff. 4/18/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-25 - Sales of alcoholic beverages

Upon every person engaging or continuing within this state in the business of selling alcoholic beverages at retail, the sales of which are legal under the provisions of Chapter 1 of Title 67, Mississippi Code of 1972, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business.
Codes, 1942, § 10112; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1958, ch. 575, § 1; Laws, 1962, ch. 601, §§ 1, 3; Laws, 1964, ch. 532, § 4; Laws, 1966, ch. 650, § 1; Laws, 1968, ch. 588, § 7; Laws, 1982, Ex Sess, ch. 17, § 40; Laws, 1983, 2nd Ex Sess, ch. 6, § 9; Laws, 1984, 1st Ex Sess, ch. 10, § 7; Laws, 1992, ch. 419, § 7, eff. 6/1/1992.
Amended by Laws, 2022, ch. 483, SB 2844,§ 11, eff. 7/1/2022.