MS HB796

Imposes an annual tax on electric vehicles (defined as vehicles powered solely by electric motors drawing from rechargeable batteries or fuel cells) in addition to all other applicable taxes.

Tax amount equals one-half cent per mile (0.5¢) based on odometer mileage traveled during the preceding year, paid to the county tax collector alongside the annual highway privilege tax.

County tax collectors must record odometer mileage on license tag application/renewal forms and maintain special designation for electric vehicles in their records.

Tax collector remits collected proceeds to the Department of Revenue, which apportions funds to the same purposes as gasoline and diesel fuel taxes in the same proportions used during the previous state fiscal year.

Department of Revenue enforces the tax using the same authority and procedures as motor vehicle privilege tax laws, effective July 1, 2011.