MS HB190

Imposes a tax of $3.50 on each motor vehicle charged at an alternative-fuel fueling station in Mississippi, effective July 1, 2025

Defines "alternative-fuel fueling station" as a metered-for-fee, public access recharging system for motor vehicles propelled by electricity, excluding building structures

Requires owners or operators of alternative-fuel fueling stations to collect the tax at the time of vehicle charging and remit proceeds to the Department of Revenue

Directs the Department of Revenue to apportion tax revenue among the same purposes specified for gasoline and diesel fuel taxes in the same proportion as the previous state fiscal year

Grants the Department of Revenue authority to promulgate rules and regulations necessary to implement and administer the tax