Mississippi legislation · 2026 Regular Session
Mississippi HB288: Alternative-fuel fueling stations; impose tax on motor vehicles charged at.
Status: Failed, February 25, 2026
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; TO AMEND SECTION 27-19-21, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF THE ANNUAL TAX IMPOSED ON ELECTRIC VEHICLES; AND FOR RELATED PURPOSES.
What the bill says
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; to amend section 27-19-21, mississippi code of 1972, to revise the amount of the annual tax imposed on electric vehicles…
From the introduced text:
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; TO AMEND SECTION 27-19-21, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF THE ANNUAL TAX IMPOSED ON ELECTRIC VEHICLES; 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 *HR43/R496.1* H. B. No. 288 ~ OFFICIAL ~ R3/5 26/HR43/R496.1 PAGE 1 (BS\KP) "alternative-fuel fueling station" does not include a building or its structural components. …