House Bill 439

AN ACT TO IMPOSE A TAX ON MOTOR VEHICLES CHARGED AT ALTERNATIVE-FUEL FUELING STATIONS IN THIS STATE; TO DEFINE THE TERM "ALTERNATIVE-FUEL FUELING STATION"; TO PROVIDE FOR THE AMOUNT OF THE TAX; TO PROVIDE THAT THE REVENUE DERIVED FROM THE TAX IMPOSED BY THIS ACT WILL BE APPORTIONED AMONG THE VARIOUS PURPOSES SPECIFIED FOR GASOLINE AND DIESEL FUEL TAXES IN THE SAME PROPORTION THAT THOSE TAXES WERE APPORTIONED FOR THOSE PURPOSES DURING THE PREVIOUS STATE FISCAL YEAR; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) For the purposes of this section, the following words and phrases shall have the meanings ascribed in this subsection unless the context clearly indicates otherwise:

(a) "Motor vehicle" means and has the same definition as that term has in Section 27-19-3.

(b) "Alternative-fuel fueling station" means a metered-for-fee, public access recharging system for motor vehicles propelled, in whole or in part, by electricity, regardless of whether the recharging system is capable of universal charging for all electric vehicles. The term "alternative-fuel fueling station" does not include a building or its structural components.

(2) In addition to any other taxes, there is imposed a tax of Three Dollars and Fifty Cents ($3.50) on each motor vehicle charged at an alternative-fuel fueling station in this state. The owner or operator of the alternative-fuel fueling station shall collect the tax at the time of the motor vehicle charging and shall remit the proceeds of the tax to the Department of Revenue. The Department of Revenue shall apportion the proceeds of the tax among the various purposes specified in Section 27-5-101 for gasoline and diesel fuel taxes in the same proportion that those taxes were apportioned for those purposes during the previous state fiscal year.

(3) The Department of Revenue shall have all powers necessary to implement and administer the provisions of this section, and the department shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, necessary for the implementation of this section.

SECTION 2. This act shall take effect and be in force from and after July 1, 2024.