MS HB252

Amends Section 27-55-12, Mississippi Code of 1972, to provide counties an exemption from excise taxes on gasoline, special fuel, and compressed gas when purchased for county-owned vehicles used for county purposes.

Establishes that the county exemption applies to all fuel purchases for motor vehicles owned and operated by the county for official county business.

Maintains existing exemptions for the federal government, State of Mississippi, municipalities, school districts, other political subdivisions, and volunteer fire departments with the same tax treatment.

Takes effect July 1, 2014.