Excise tax on special fuel

1. Law
2. Mississippi Code
3. Taxation and Finance
4. Gasoline and Motor Fuel Taxes
5. Special Fuel Tax
6. Excise tax on special fuel

1. Any person engaged in business as a distributor of special fuel or who acts as a distributor of special fuel, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax on all special fuel stored, used, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose, adjusted to sixty (60) degrees Fahrenheit.

   The excise tax shall become due and payable when:

   1. Special fuel is withdrawn from storage at a refinery, marine or pipeline terminal, except when withdrawal is by barge or pipeline.
   2. Special fuel imported by a common carrier is unloaded by that carrier unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
   3. Special fuel imported by any person other than a common carrier enters the State of Mississippi unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
   4. Special fuel is blended in this state unless such blending occurs in a refinery, marine or pipeline terminal.
   5. Special fuel is acquired tax free.
2. The special fuel excise tax shall be as follows:
   1. Eighteen Cents (18¢) per gallon on undyed diesel fuel until the date specified in Section 65-39-35 and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter;
   2. Five and Three-fourths Cents (5.75¢) per gallon on all special fuel except undyed diesel fuel and special fuel used as fuels in aircraft; and
   3. Five and One-fourth Cents (5.25¢) per gallon on special fuel used as fuel in aircraft.

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