MISSISSIPPI LEGISLATURE
2003 Regular Session
To: Transportation; Ways and Means
By: Representative Woods
AN ACT TO PROVIDE THAT CERTAIN VEHICLES DESIGNED OR ADAPTED TO BE USED EXCLUSIVELY IN THE PREPARATION AND LOADING OF CHEMICALS OR OTHER MATERIAL FOR AERIAL AGRICULTURAL APPLICATION TO CROPS SHALL NOT BE REQUIRED TO OBTAIN A LICENSE TAG AND SHALL BE EXEMPT FROM THE PAYMENT OF MOTOR VEHICLE PRIVILEGE TAXES AND REGISTRATION FEES; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, TO EXEMPT SUCH VEHICLES FROM THE PAYMENT OF AD VALOREM TAXES; TO AMEND SECTION 63-5-9, MISSISSIPPI CODE OF 1972, TO EXEMPT SUCH VEHICLES FROM THE CHAPTER OF LAW ESTABLISHING MAXIMUM SIZE, WEIGHT AND LOAD RESTRICTIONS FOR VEHICLES USING PUBLIC HIGHWAYS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. No privilege tax or registration fee shall be imposed upon, and no license tag shall be required or issued for, any vehicle that is (a) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (b) only incidentally used on public roadways in this state.
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.
(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.
(c) All motor vehicles owned by any school district in the state.
(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 19-5-241.
(e) All motor vehicles owned by units of the Mississippi National Guard.
(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.
(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.
(h) Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.
(i) Street rods as defined in Section 27-19-56.6.
(j) Motor vehicles owned by disabled American veterans, or by spouses of deceased disabled American veterans, in accordance with Section 27-19-53.
(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.
(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.
(m) (i) One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereofwhich is used exclusively for such society and not for profit.
(ii) 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.
(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.
(o) Antique motorcycles as defined in Section 27-19-47.1.
(p) One (1) motor vehicle owned by a recipient of the Purple Heart as provided in Section 27-19-56.5.
(q) Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.
(r) Motor vehicles that are (a) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (b) only incidentally used on public roadways in this state.
(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 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 vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.
(6) If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such 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 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. Section 63-5-9, Mississippi Code of 1972, is amended as follows:
63-5-9. The provisions of this chapter governing size, weight and load shall not apply to:
(a) Fire apparatus;
(b) Road machinery;
(c) Vehicles operated under the terms of a special permit issued as provided in this chapter;
(d) Any machinery or equipment used for normal farm purposes only, having a width in excess of the maximum requirements prescribed by this chapter, where such movement is performed during daylight hours, within a radius of fifty (50) miles of the point of origin thereof, and no part of such operation or movement is upon any highway designated and known as a part of the National System of Interstate and Defense Highways, or accesses thereto. Such machinery or towing vehicle shall be equipped with reflector lights, front and rear, and a blinking light clearly visible from the front and rear;
(e) Any machinery or equipment intended to be used for normal farm purposes only and being delivered by an equipment dealer to a customer, having a width in excess of the maximum requirements prescribed by this chapter, where such movement is performed during daylight hours, and no part of such operation or movement is upon any highway designated and known as a part of the National System of Interstate and Defense Highways, or accesses thereto. Such machinery or any vehicle towing such equipment shall be equipped with reflector lights, front and rear, and a blinking light clearly visible from the front and rear; * * *
(f) Rubber-tire vehicles used for construction, warehousing, transportation of equipment or material or for other purposes not exempted under this section if such vehicles are not designed primarily for use or operation on a public road, street or highway; provided, that such vehicles shall not be operated on any public road, street or highway of this state except along and adjacent to the site where such vehicles are primarily used. Nothing in this paragraph shall be construed as requiring the vehicles described in this paragraph to obtain a motor vehicle license tag or a motor vehicle inspection sticker when operated on a public road, street or highway in accordance with the provisions of this paragraph; or
(g) Rubber-tire vehicles designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops, where such movement is performed during daylight hours, within a radius of fifty (50) miles of the point of origin thereof, and no part of such operation or movement is upon any highway designated and known as a part of the National System of Interstate and Defense Highways.
SECTION 4. This act shall take effect and be in force from and after July 1, 2003.