Mississippi legislation · 2026 Regular Session
Mississippi HB742: Annual highway privilege tax for farm and agricultural operations; provide alternative manner for submitting payments of to county tax collector.
Status: Failed, February 3, 2026
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.
What the bill says
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…
From the introduced text:
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: *HR26/R77* H. B. No. 742 ~ …
Sponsors
- Elliott, Gregory (D, 82) · primary sponsor
- Thompson, Rickey (D, 16)
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Annual highway privilege tax for farm and agricultural operations
Common questions
- What is HB742?
- HB742 is a bill in the Mississippi Legislature (2026 Regular Session): Annual highway privilege tax for farm and agricultural operations; provide alternative manner for submitting payments of to county tax collector.
- What does HB742 do?
- In its own words: 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…
- What is the status of HB742?
- Failed as of February 3, 2026. Latest action: Died In Committee (February 3, 2026).
- Who sponsored HB742?
- Elliott, Gregory (D, 82), with 1 co-sponsor.
- Where is the official record for HB742?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0742.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.