1997 Regular Session
By: Senator(s) Bean
Senate Bill 2140
AN ACT TO AUTHORIZE PUBLIC OR PRIVATE SCHOOLS, COLLEGES OR UNIVERSITIES TO BE ISSUED A SPECIAL LICENSE PLATE TO BE DISPLAYED ON ANY MOTOR VEHICLE LOANED TO THE SCHOOL, COLLEGE OR UNIVERSITY BY A MOTOR VEHICLE DEALER; TO PROVIDE THAT SUCH SPECIAL PLATES SHALL BE ISSUED IN LIEU OF ANY OTHER REGISTRATION PLATES AND SHALL HAVE THE SAME SIGNIFICANCE AS ORDINARY REGISTRATION PLATES; TO PROVIDE FOR A FEE TO BE LEVIED UPON SUCH VEHICLES; TO PROVIDE THAT VEHICLES REGISTERED PURSUANT TO THIS ACT SHALL BE EXEMPT FROM ALL AD VALOREM AND PRIVILEGE TAXES; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Public or private schools, colleges or universities may apply to the tax collector of the county in which they are located for a special license plate to be displayed on any motor vehicle loaned to the school, college or university by a motor vehicle dealer.
(2) Upon receipt of an application for a special license plate, and upon payment of the fee as prescribed in this section, the tax collector shall issue to the applicant such special plate which shall be valid for a period of two (2) years from the date of issuance. The special plate shall be a personalized plate designed by the State Tax Commission. The special plate shall be issued for the use of the applicant and its employees only, and in the event the vehicle is no longer used by the applicant and its employees, such school, college or university shall surrender the special plate to the tax collector. Such special plates shall be issued in lieu of any other registration plates and shall have the same significance as ordinary registration plates.
(3) In lieu of the annual license tax and registration fees, a special license tag fee shall be levied on the operation of motor vehicles loaned to a public or private school, college or university by a motor vehicle dealer. Such fee shall be Two Hundred Dollars ($200.00), of which One Hundred Sixty Dollars ($160.00) shall be retained by the county tax collector and deposited into the county general fund. The remainder of the fee shall be remitted to the State Tax Commission within seven (7) days of the date the application for the special license tag is made and shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.
(4) Except as otherwise provided in this section, vehicles registered pursuant to this section are hereby exempt from all ad valorem and privilege taxes.
(5) As used in this section the term "motor vehicle dealer" shall have the meaning ascribed to such term in Section 27-19-303, Mississippi Code of 1972.
SECTION 2. 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 shall be exempt from all ad valorem taxes.
(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof shall be exempt from all ad valorem taxes.
(c) All motor vehicles owned by any school district in the state shall be exempt from all ad valorem taxes.
(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 19-5-243 shall be exempt from all ad valorem taxes.
(e) All motor vehicles owned by units of the Mississippi National Guard shall be exempt from all ad valorem taxes.
(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq. shall be exempt from ad valorem taxes.
(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, shall be exempt from all ad valorem taxes.
(h) Antique automobiles as defined in Section 27-19-47 shall be exempt from all ad valorem taxes.
(i) Street rods as defined in Section 27-19-56.6 shall be exempt from all ad valorem taxes.
(j) Motor vehicles owned by disabled American veterans, or by spouses of deceased disabled American veterans, in accordance with Section 27-19-53, shall be exempt from all ad valorem taxes.
(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 shall be exempt from ad valorem taxes.
(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, shall be exempt from all ad valorem taxes.
(m) Any religious society, ecclesiastical body or any congregation thereof shall be exempt from ad valorem taxation on one (1) private carrier of passengers, as defined in Section 27-19-3, owned by it, which is used exclusively for such society and not for profit. 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 shall be exempt from all ad valorem taxes.
(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 shall be exempt from all ad valorem taxes.
(o) Motor vehicles loaned to a public or private school, college or university by a motor vehicle dealer that display a special tag obtained pursuant to Section 1 of Senate Bill No. 2140, 1997 Regular Session.
(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 such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such 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) If a taxpayer shall sell, trade or otherwise dispose of a motor 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. Such 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. If the seller or transferor does not elect to receive such credit 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 such 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. 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. No credit, however, shall be allowed on the charge made for the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any motor vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) motor vehicle to any other motor vehicle.
(6) If the person owning a motor vehicle subject to taxation under the provisions of this chapter does not operate such motor 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 motor 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 3. This act shall take effect and be in force from and after its passage.