Mississippi Code

Miss. Code Ann. § 27-55-12 (2026)

Exemption from excise taxes on gasoline, diesel fuel and compressed gas

✓ current as of July 2026

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(1) The United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations shall be exempt from excise taxes on gasoline, special fuel and compressed gas as follows:
- (a) From the excise tax rate in excess of Nine Cents (9¢) per gallon of gasoline and from the excise tax rate in excess of One Cent (1¢) per gallon of aviation gasoline levied under Section 27-55-11, Mississippi Code of 1972, Five and Four-tenths Cents (5.4¢) thereof shall be exempt as provided in Section 27-55-19, Mississippi Code of 1972.
- (b) From the excise tax rate in excess of Ten Cents (10¢) per gallon of special fuel levied at Eighteen Cents (18¢) per gallon under Sections 27-55-519 and 27-55-521, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
- (c) From the excise tax rate in excess of One Cent (1¢) per gallon of special fuel taxed at Five and Three-fourths Cents (5.75¢) per gallon and from the excise tax rate in excess of One-half Cent (1/2¢) per gallon of special fuel used in aircraft levied under Section 27-55-519, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
- (d) From the portion of the excise tax rate on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, Three Cents (3¢) thereof shall be exempt.

(2) The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas to volunteer fire departments shall apply only to sales of gasoline, special fuel and compressed gas for use in a vehicle owned by a volunteer fire department and used for department purposes.

(3) The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas also shall apply to sales of gasoline, special fuel and compressed gas to an entity described in Section 27-51-41(2)(u) for use in buses and other motor vehicles that are exempt from ad valorem taxation under Section 27-51-41(2)(u).

(4) Any person other than a bonded distributor of gasoline, bonded distributor of special fuel or bonded distributor of compressed gas who sells or delivers any gasoline, special fuel or compressed gas, subject to the exemption set forth in this section, is required to obtain credit for such exemption from a bonded distributor of gasoline, special fuel or compressed gas.

Laws, 1987, ch. 527, § 2; Laws, 1999, ch. 461, § 37; Laws, 2006, ch. 467, § 1; Laws, 2010, ch. 502, § 2, eff. 7/1/2010.

Notes of Decisions

Cited in 2 cases, 2011–2013 · leading case: Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013).

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Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013). “2010) (providing governmental exemptions from sales taxes); Miss.Code Ann. § 27-55-12(1) (Rev. 2010) (exempting “the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state” from gasoline, special fuel, and compressed…”

Jones Cnty. Sch. Dist. v. Mississippi State Oil & Gas Bd. (Miss. 2011). “2010) (providing governmental exemptions from sales taxes); Miss. Code Ann. § 27-55-12 (1) (Rev. 2010) (exempting “the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state” from gasoline, special fuel, and compressed…”

— Miss. Code Ann. § 27-55-12(1) — 1 case

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