MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Ways and Means
By: Representatives Elliott, Thompson
AN ACT TO REVISE AND CLARIFY PROVISIONS GOVERNING THE ANNUAL HIGHWAY PRIVILEGE (ROAD AND BRIDGE) TAX FOR COMMERCIAL MOTOR VEHICLES AND CARRIERS OF PROPERTY OPERATING UNDER HARVEST PERMITS BY CREATING AN ALTERNATIVE MEANS OF MAKING PAYMENTS OF TAXES IN PERSON TO THE COUNTY TAX COLLECTOR; TO AMEND SECTION 27-19-11, MISSISSIPPI CODE OF 1972, TO CLARIFY WEIGHT LIMITS MINIMUMS; TO AMEND SECTION 27-19-19, MISSISSIPPI CODE OF 1972, TO AUTHORIZE IN-PERSON PAYMENT OF PRIVILEGE TAXES FOR AGRICULTURAL OPERATIONS WITH VALID HARVEST PERMITS, TO PROVIDE FOR TIMELY REMITTANCE AND ADMINISTRATIVE RETENTION BY COUNTY TAX COLLECTORS; TO BRING FORWARD SECTION 27-19-81, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENT; TO AMEND SECTION 63-1-35, MISSISSIPPI CODE OF 1972, TO INCLUDE COMMERCIAL DRIVER'S LICENSE TO BE MADE AVAILABLE IN DIGITAL FORMAT CONSISTENT WITH THE MISSISSIPPI MOBILE ID; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Notwithstanding any requirement for electronic payment set by the Department of Revenue, any taxpayer qualifying under this section who holds a valid harvest permit and is otherwise required to pay the highway privilege (road and bridge) tax may elect to pay the tax in person through the taxpayer's county tax collector.
(2) Upon election of this alternative payment option, the county tax collector shall:
(a) Accept payment of the privilege tax and any associated fees;
(b) Issue documentation of payment to the taxpayer; and
(c) Forward the collected funds and accompanying tax documentation to the Mississippi Department of Revenue within thirty (30) days of receipt in a manner prescribed by the department.
(3) The county tax collector shall retain, for administrative costs, an amount not to exceed one percent (1%) of the total tax remitted per vehicle.
(4) The department shall promulgate procedures, including forms and reporting requirements, to effectuate this alternative in-person payment method no later than January 1 of the year following the effective date of this act.
SECTION 2. Section 27-19-11, Mississippi Code of 1972, is amended as follows:
27-19-11. (1) On each carrier of property, for each commercial motor vehicle, truck-tractor or road tractor, and on each bus, there is hereby levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.
RATE OF TAX
GROSS WEIGHT COMMON AND PRIVATE PRIVATE
OF VEHICLE CONTRACT COMMERCIAL CARRIERS
NOT TO EXCEED CARRIERS OF AND OF
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY
CARRIERS OF
PROPERTY
0000 - 6000 $ 7.20 $ 7.20 $ 7.20
6001 - 10000 33.60 25.20 16.80
10001 - 16000 78.40 70.70 39.20
16001 - 20000 156.00 129.00 78.00
20001 - 26000 228.00 192.00 114.00
26001 - 30000 300.00 247.00 150.00
30001 - 36000 384.00 318.00 192.00
36001 - 40000 456.00 378.00 228.00
40001 - 42000 504.00 420.00 264.00
42001 - 44000 528.00 444.00 276.00
44001 - 46000 552.00 456.00 282.00
46001 - 48000 588.00 492.00 300.00
48001 - 50000 612.00 507.00 312.00
50001 - 52000 660.00 540.00 336.00
52001 - 54000 684.00 564.00 348.00
54001 - 56000 708.00 588.00 360.00
56001 - 58000 756.00 624.00 384.00
58001 - 60000 780.00 642.00 396.00
60001 - 62000 828.00 828.00 420.00
62001 - 64000 852.00 852.00 432.00
64001 - 66000 900.00 900.00 482.00
66001 - 68000 936.00 936.00 504.00
68001 - 70000 972.00 972.00 516.00
70001 - 72000 996.00 996.00 528.00
72001 - 74000 1,128.00 1,128.00 576.00
74001 - 76000 1,248.00 1,248.00 612.00
76001 - 78000 1,380.00 1,380.00 720.00
78001 - 80000 1,512.00 1,512.00 864.00
80001 - 88000 1,776.00 1,776.00 1,152.00
The purchase of the license tag exceeding eighty thousand (80,000) gross vehicle weight is limited to the transport of products as provided for harvest permits as defined in Section 27-19-81(4). Such license tag shall be a "HP" license tag with weight allowance printed on the cab card only.
In addition to the above levied annual highway privilege tax on vehicles with a gross weight exceeding ten thousand (10,000) pounds, there is levied and shall be collected an additional privilege tax in the amount of One Thousand Eight Hundred Seventy-five Dollars ($1,875.00) for each current or later year model vehicle based upon a licensed weight of eighty-eight thousand (88,000) pounds. This additional privilege tax shall be reduced by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of licensed weight to the maximum weight of eighty-eight thousand (88,000) pounds. During the first year only, the privilege tax monies collected under the provisions of this paragraph shall be distributed to the various counties of the state on the basis of the ratio of the last year of annual ad valorem taxes collected by such counties on such vehicles to the total ad valorem taxes collected by all counties on such vehicles in the same year. In all subsequent years, the distribution to the counties shall be made on the basis of the ratio of the number of motor vehicles registered in excess of ten thousand (10,000) pounds, in each taxing district in each county, to the total number of such vehicles registered statewide. The counties shall then distribute these proceeds as they would if these collections were ad valorem taxes.
From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159, Mississippi Code of 1972. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.
No privilege license shall be issued for any period of time for less than One Dollar ($1.00). Any person making an application for the license tag under this section is required to sign an affidavit attesting to facts indicating the applicability of this section. Proof of purchase of a valid harvest permit for the vehicle must be presented at the time of purchase of the license tag.
The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.
Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached to it which was issued for another or different vehicle, shall be liable for the privilege tax on said vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).
Carriers of property duly registered and licensed in another state and being used to transport farm harvesting machinery or equipment to and from a particular county in this state may, upon adoption of a resolution by the board of supervisors of the county where such machinery or equipment is being exclusively used in harvesting farm crops within the county, be exempt from the taxes herein levied when the resolution is filed with the Department of Revenue. However, the exemption shall not exceed a period of forty (40) days for any annual period without a second resolution of approval by the board of supervisors who shall have the authority to extend the exemption not to exceed an additional period of twenty (20) days during any annual period.
A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.
(2) Beginning January 1, 2024, an owner of a carrier of property whose gross vehicle weight does not exceed ten thousand (10,000) pounds may choose a license tag with a black background and a white pinstripe border. "Mississippi" shall be printed at the top, and the name of the county shall be printed at the bottom. The application and the additional fee of Thirty-eight Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) to be remitted to the Department of Revenue License Tag Acquisition Fund created in Section 27-19-179, shall be remitted to the department on a monthly basis as prescribed by the department. The remaining Thirty-six Dollars and Twenty-five Cents ($36.25) of the additional fee shall be deposited to the credit of the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund established in Section 45-2-1. In all other respects, tags issued under this subsection (2) shall follow the guidelines for tags issued under subsection (1) of this section.
SECTION 3. Section 27-19-19, Mississippi Code of 1972, is amended as follows:
27-19-19. (1) The
privilege tax on trailers or semitrailers, to be used with and drawn by private
carriers of passengers, on house trailers * * *, on rental trailers and on
trailers or semitrailers used in agricultural operations with a valid harvest
permit shall be collected, and the license tags and decals issued therefor,
by the tax collectors of the various counties of the state; provided, however,
that decals shall not be required to be issued by the tax collectors for rental
trailers.
(2) (a) Any taxpayer required to pay the privilege tax under this section and who qualifies with a valid harvest permit for agricultural operations may elect to pay the privilege tax in person through the taxpayer's county tax collector as an alternative to any online or department-administered payment process.
(b) The in-person payments shall be treated as timely and proper payments, provided that the county tax collector forwards the funds and required documentation to the Department of Revenue within thirty (30) days of receipt, pursuant to procedures adopted by the Department of Revenue.
(c) The county tax collector may retain up to one percent (1%) of the tax collected per vehicle for administrative costs.
SECTION 4. Section 27-19-81, Mississippi Code of 1972, is brought forward as follows:
27-19-81. (1) No vehicle shall be registered by the Department of Revenue or by a tax collector, and no license tag whatsoever shall be issued therefor, where the gross weight of such vehicle exceeds the limits provided by law. In the event of an emergency requiring the hauling of a greater gross weight than permitted by law, the owner or operator of such vehicle shall obtain an excess weight authorization from the Mississippi Department of Transportation or local authority having jurisdiction of the particular road, street or highway before operating such vehicle on the highways of this state to haul such a gross weight over a route to be designated by the aforesaid department. It shall then be necessary for the owner or operator of the vehicle to obtain a permit from the Transportation Department, which shall be issued by the department under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, but which permit shall likewise be obtained prior to the operation of such vehicle on the highways. No persons or agencies other than the Mississippi Department of Transportation shall have authority to issue the permits provided for in this section. The fee to be charged for such permits shall be computed in the same manner provided in Section 27-19-79 for each one thousand (1,000) pounds, or fractional part thereof, of gross weight above the licensed capacity of the vehicle, up to the maximum legal weights provided by this article on the roads to be traveled.
This subsection shall apply, but not be limited to, any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work.
For each one thousand (1,000) pounds, or fractional part thereof, in excess of the weight authorized by Sections 63-5-29 and 63-5-33 for any such vehicle or in excess of the limits set by the Transportation Department for specified roads and bridges, the fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state, except that the fee for manufactured housing modular units, residential or commercial, shall be Two Cents (2¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state. Provided, however, no permit shall be issued for a fee of less than Ten Dollars ($10.00).
The Transportation Department may provide for an annual permit which will allow preapproved vehicles and loads to travel predesignated routes with self-issued permits. Under such self-issuance authority, the owner of the vehicle shall complete the permit in a format designated by the department, electronically transmit a copy to the department prior to the move, and ensure that a copy is in the possession of the operator. Vehicles having a gross weight exceeding the limits provided by law that have a nondivisible gross vehicle weight of ninety-five thousand (95,000) pounds or less, which are otherwise legal, shall not be restricted as to the hours of the day such vehicles may be operated on predesignated routes. The department shall bill the vehicle owner according to the provisions of the preceding paragraph. The department is authorized to modify predesignated routes at any time for cause, such as highway construction or hazardous highway conditions. The annual fee for the self-issuance permit authority obtained pursuant to this paragraph shall be Five Hundred Dollars ($500.00) per owner, regardless of the number of vehicles which he will operate pursuant to such permit, in addition to any other fees required by this section. Any vehicle and load being operated pursuant to this paragraph for which the operator does not have the permit or a copy thereof in his possession, or for which a copy of the permit was not electronically transmitted to the department, shall be deemed not to have a permit and shall be penalized accordingly.
It shall not be necessary for the owner or operator of a vehicle to obtain a permit pursuant to this subsection if such owner or operator has obtained for his vehicle an annual special permit for vehicles transporting heavy equipment pursuant to Section 63-5-52.
(2) Before operating a vehicle where the size of the load being hauled is in excess of that permitted by law, the owner or operator of such vehicle shall obtain excess size authorization from the Transportation Department or proper local authority and an excess size permit from the Transportation Department. Such excess size permit shall be issued by the Mississippi Department of Transportation under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, and it shall be obtained prior to the operation of such vehicle on the highways. The fee to be charged for such excess size permit shall be Ten Dollars ($10.00) per trip. Such permits may be issued for an extended period of time and must coincide with the expiration date and other provisions of the carrier's permit or authorization issued by the Transportation Department or local authority. The fee for such extended permits shall be based upon an annual fee of One Hundred Dollars ($100.00) per carrier. No permit shall be issued under this subsection if the issuance of the permit would violate federal law or would cause the State of Mississippi to lose federal aid funds. This subsection shall not apply to any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work or to any machinery or equipment operated on the highways or transported thereon in the course of normal farming activities, including cotton module transporters.
(3) The Executive Director of the Mississippi Department of Transportation may authorize certain carriers of property to issue overweight and/or oversize permits for vehicles owned or operated by such carriers, provided such carriers have blanket authorization from the Transportation Commission and also meet other requirements established by the Transportation Commission.
(4) The owner or operator of a vehicle hauling sand, gravel, woodchips, wood shavings, sawdust, fill dirt, agricultural products, bulk feed, wood pellets or unprocessed forestry products may apply to the Mississippi Department of Transportation for a harvest permit for the purpose of authorizing any such vehicles to operate on the highways in this state (other than the federal interstate system or those highways designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds at the maximum gross weight specified in Section 63-5-33). Harvest permits may be issued and are valid to permit any such vehicle to be operated on a highway in this state that has been designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds only if such vehicle operates in compliance with the provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars ($25.00) shall be charged for each permit issued. The permit shall be in the form of a decal which shall be affixed to each permitted vehicle on the upper left corner of the windshield on the driver's side. Each permit shall expire one (1) year from its date of issue. The fees collected under this subsection shall be deposited into a special fund that is created in the State Treasury. Monies in the fund shall be allocated and distributed quarterly, beginning September 30, 1994, to each of the counties of the state on an equal basis. Monies distributed to the counties under this subsection shall be deposited in each county's road and bridge fund and may be expended, upon approval of the board of supervisors, for any purpose for which county road and bridge fund monies lawfully may be expended.
(5) Any owner or operator who has met the requirements set by the Mississippi Transportation Commission may defer payment of permits issued by the department until the end of the current month. If full payment is not received by the twentieth of the following month, there may be added as damages to the total amount of the delinquency or deficiency the following percentages: ten percent (10%) for the first offense; fifteen percent (15%) for the second offense; and twenty-five percent (25%) for the third and any subsequent offense. Upon the third offense, the department may suspend the privilege to defer payment. The balance due shall become payable upon notice and demand by the department.
(6) The permit fee monies collected under this section, except as provided for in subsection (4) of this section, shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the Legislature for construction and reconstruction of highways.
(7) The department may waive the permits, taxes and fees set forth in this section whenever a motor vehicle is operated upon the public highways in this state in response to an emergency, a major disaster or the threat of a major disaster.
(8) The Mississippi Department of Transportation and any other law enforcement agency authorized to perform escort of a vehicle designated as a superload vehicle pursuant to regulations of the Mississippi Department of Transportation may charge a reasonable fee to perform the escort of superload vehicles. The fee charged for escort will be collected by the agency performing the escort.
SECTION 5. Section 63-1-35, Mississippi Code of 1972, is amended as follows:
63-1-35. (1) The Commissioner of Public Safety shall prescribe the form of license issued pursuant to this article which shall, among other features, include a driver's license number assigned by the Department of Public Safety. A licensee shall list his social security number with the department which shall cross reference the social security number with the driver's license number for purposes of identification. Additionally, each license shall bear a full-face color photograph of the licensee in such form that the license and the photograph cannot be separated. The photograph shall be taken so that one (1) exposure will photograph the applicant and the application simultaneously on the same film. The department shall use a process in the issuance of a license with a color photograph that shall prevent as nearly as possible any alteration, counterfeiting, duplication, reproduction, forging or modification of the license or the superimposition of a photograph without ready detection. The photograph shall be replaced by the department at the time of renewal. Drivers' licenses, including photographs appearing thereon, may be renewed by electronic means according to rules and regulations promulgated by the commissioner in conformity to Section 27-104-33.
(2) The commissioner shall prescribe the form of license issued pursuant to this article to licensees who are not United States citizens and who do not possess a social security number issued by the United States government. The license of such persons shall include a number and/or other identifying features.
(3) Any new, renewal or duplicate driver's license, temporary driving permit or commercial driver's license issued to a person required to register as a sex offender pursuant to Section 45-33-25 shall bear a designation identifying the licensee or permittee as a sex offender.
(4) The commissioner is authorized to provide the new, renewal or duplicate driver's license, temporary driving permit or commercial driver's license to any honorably discharged veteran as defined in Title 38 of the United States Code, and such license or permit shall exhibit the letters "Vet" or any other mark identifying the person as a veteran. The veteran requesting the "Vet" designation shall present his DD-214, Military Retiree Identification Card, United States Department of Veterans Affairs Medical Identification Card, United States Department of Veterans Affairs Identification Card or National Guard Form NGB 22. The veteran requesting the "Vet" designation may present his DD-214, Military Retiree Identification Card, United States Department of Veterans Affairs Medical Identification Card, United States Department of Veterans Affairs Identification Card or National Guard Form NGB 22 in person at the Mississippi Department of Public Safety Driver's License Station.
(5) Not later than July 1, 2021, the commissioner shall develop and implement a driver's license or driving permit in electronic format as an additional option for standard license, commercial license or permit holders. Acceptable electronic formats include display of electronic images on a cellular phone or any other type of electronic device.
(6) If false documents are provided by an individual for purposes of obtaining a veteran driver's license, such action shall be considered fraudulent use of identity under Section 97-19-85, Mississippi Code of 1972, and shall be punishable, upon conviction, as a felony pursuant to the provisions of that section.
SECTION 6. This act shall take effect and be in force from and after July 1, 2026.