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Petroleum Tax
Questions and Answers
How do I
apply for a refund on "off-road diesel fuel" or
"reefer fuel"?
The Mississippi Petroleum Tax Laws do not provide
for refunds or credits of taxes paid on highway use
diesel fuel that is subsequently converted to
non-highway use.
What is the
applicable tax on diesel fuel used by a contractor
performing a contract with a State or local
government agency, institution, or department?
All diesel fuel used in performing a contract for
construction, reconstruction, maintenance or repairs
with the State of Mississippi, any county,
municipality or agency, department or political
subdivision thereof is taxable at the rate of
eighteen (18) cents per gallon.
Do I need
to obtain Petroleum Products Distributors permits in
Mississippi?
Yes, IF
You intend to receive,
import, purchase, sell, blend, refine or
distribute gasoline, diesel fuel, kerosene, fuel
oil, jet fuel, compressed gas or lubricating oil
in this State.
You will be
acquiring gasoline, diesel fuel, kerosene, fuel
oil, jet fuel, compressed gas or lubricating oil
in this State and using your own transport
truck(s) to export it to another state.
You operate, in this
State, a marine terminal or pipeline terminal
where gasoline, diesel fuel, kerosene, fuel oil,
or jet fuel are stored.
You operate in this
State an underground storage facility for
compressed gas.
You produce
bio-diesel (B-100) in this state or blend B-100
with petroleum diesel fuel.
No, IF
Your sole activity in this State is the trading or
exchange of product that is in transit through the
interstate common carrier pipeline system. This
includes products that are in temporarily stored at
the Collins, Mississippi breakout storage facility.
Does Mississippi have
municipal or county taxes on petroleum products?
Yes, on gasoline only. Hancock County, Harrison
County and Jackson County levy a three cents per
gallon tax which is known as the "Seawall Tax" on
the gasoline sold in those counties.
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