Natural Gas Tax

Operators of motor vehicles capable of using compressed or liquefied natural gas must pay an annual flat rate privilege tax if the vehicle has a gross vehicle weight rating (GVWR) of 10,000 pounds (lbs.) or less. Natural gas-capable vehicles with a GVWR greater than 10,000 lbs. are subject to privilege taxes charged per hundred cubic feet of natural gas. Vehicles with a GVWR between 10,000 lbs. and 20,000 lbs. must prepay a portion of this tax annually. The Mississippi Department of Revenue may require the operator of five or more vehicles capable of natural gas to pay the tax on all fuel purchased for any purpose; in this case, the fuel distributor will collect the excise tax at the time of sale or delivery. (Reference Mississippi Code 27-59-11)