Mississippi 2022 Regular Session

Mississippi House Bill HB1548

Introduced
2/3/22  
Refer
2/3/22  
Engrossed
2/23/22  
Refer
2/25/22  

Caption

Trailers and semitrailers; revise alternative highway privilege tax for.

Impact

The implications of HB 1548 are significant for both vehicle owners and the state revenue system. By establishing a uniform tax rate, the bill aims to reduce complexities associated with trailer tax obligations and enhance compliance for operators in interstate commerce. The absence of a renewal requirement for the license tags is also a crucial aspect, as it minimizes the administrative burden on trailer owners while providing any owner with lasting peace of mind about their compliance status as long as they retain ownership.

Summary

House Bill 1548 seeks to amend Section 27-19-18 of the Mississippi Code of 1972 by revising the alternative highway privilege tax imposed on trailers and semitrailers. Under the proposed legislation, a fixed tax of $65.00 would be levied on each trailer and semitrailer that travels in interstate commerce, with specified exemptions for rental trailers below a gross vehicle weight rating of 10,001 pounds. This measure aims to streamline the tax system for trailer registration and ensure a consistent framework for the operation of these vehicles across the state.

Sentiment

Overall, the sentiment surrounding HB 1548 appears to be positive among legislative members, as evidenced by its smooth passage through the House with no recorded opposition. The bill's straightforward approach to taxation is appreciated, particularly by stakeholders in the transportation and logistics sectors, who benefit from simplified regulations. However, there may be minor concerns in specific communities regarding the possible revenue implications of exempting certain trailers from taxation.

Contention

One notable point of contention regarding HB 1548 is the exemption of rental trailers under a certain weight threshold from the tax. Some legislators and advocacy groups may argue that this could create inequities in the market, allowing rental companies to sidestep regulations that other trailer owners must follow. Additionally, questions might arise regarding the enforcement and compliance mechanisms for ensuring that all eligible owners register their trailers appropriately and pay the requisite taxes.

Companion Bills

No companion bills found.

Similar Bills

MT HB165

Notaries not required for vehicle title transfer

AR SB133

To Increase The Sales And Use Tax Exemption For Used Motor Vehicles; And To Repeal The Special Rate Of Tax For Certain Used Motor Vehicles, Trailers, And Semitrailers.

MT HB670

Notaries not required for vehicle transfers

LA HB278

Requires trailers with a certain gross weight capacity to be equipped with a safety device

MS HB776

Trailers and semitrailers; revise alternative highway privilege tax for.

LA SB406

Requires trailers with a certain gross weight capacity to be equipped with a safety device. (1/1/13) (OR NO IMPACT See Note)

VA HB1453

Permanent farm use placards; owner or lessee of vehicle claiming exemption from registration, etc.

VA SB1196

Permanent farm use placards; owner or lessee of vehicle claiming exemption from registration, etc.