MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Dearing

AN ACT TO AUTHORIZE THE STATE TAX COMMISSION TO ISSUE SPECIAL IN-TRANSIT TAGS OR PLATES TO MOTOR VEHICLE DEALERS FOR THE MOVEMENT OF MOTOR VEHICLES FOR THE PLACE OF BUSINESS OF THE MOTOR VEHICLE DEALER TO THE PLACE OF BUSINESS OF ANOTHER MOTOR VEHICLE DEALER FOR THE PURPOSE OF THE SALE OF SUCH VEHICLE TO SUCH MOTOR VEHICLE DEALER; TO PRESCRIBE THE FEE FOR SUCH TAG OR PLATE; TO PROVIDE A PENALTY FOR THE MISUSE OF SUCH TAGS OR PLATES; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) A motor vehicle dealer may apply to the State Tax Commission for special in-transit tags or plates, which when properly displayed shall authorize the motor vehicle dealer to operate a motor vehicle upon the highways of this state without paying the annual highway privilege tax upon such vehicle and without attaching any other license tag or plate to such vehicle, if:

(a) The movement of the motor vehicle is for the purpose of sale of such vehicle to another motor vehicle dealer;

(b) The motor vehicle is being moved from the place of business of one motor vehicle dealer to the place of business of another motor vehicle dealer; and

(c) The special in-transit tag or plate is displayed in plain view on the motor vehicle in the manner prescribed by the State Tax Commission.

(2) The State Tax Commission shall issue such tags or plates to each motor vehicle dealer who applies for them upon payment of a fee in an amount equal to Two Dollars ($2.00) per tag or plate.

(3) The tags or plates authorized pursuant to this section shall be designed by the State Tax Commission. The State Tax Commission shall adopt rules and regulations necessary to implement this section, including, but not limited to, rules and regulations establishing procedures for issuing such tags or plates and for the use and display of such tags or plates. Each motor vehicle dealer who is issued tags or plates pursuant to this section shall keep such records as may be required by the State Tax Commission.

(4) Any motor vehicle dealer who uses a tag or plate issued pursuant to this section for a purpose that is not authorized by this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of One Thousand Dollars ($1,000.00) and the use of all tags or plates issued to such dealer pursuant to this section shall be suspended for a period of one (1) year.

(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. This act shall take effect and be in force from and after July 1, 1999.