MS HB39

Expands eligibility for Gold Star distinctive license plates to family members of service members who died while serving on active duty in the Armed Forces during times of hostile activities or war, broadening the previous requirement of death specifically "in action or in a combat zone."

Exempts one motor vehicle owned by the mother of a fallen service member and one motor vehicle owned by the unremarried spouse of a fallen service member (who died after September 11, 2001) from ad valorem taxes, privilege taxes, and all other taxes and fees.

Requires the Department of Revenue (replacing references to State Tax Commission) to prescribe the design and color of the Gold Star license tag, which must display a gold star with blue fringe on a white background with red border and the words "Gold Star Family."

Defines eligible family members to include unremarried spouses, children, stepchildren, legal parents, siblings, step-siblings, grandparents, grandchildren, aunts, uncles, and stepparents currently married to the fallen service member's parent.

Requires county tax collectors to verify eligibility through documentation from the Department of Defense and proof of family relationship before issuing the Gold Star license plate, with verification applicable only to service members who were Mississippi residents at the time of death.