Alternative-fuel fueling station; impose tax on motor vehicles charged at.

HB 190 imposes a $3.50 tax on each motor vehicle charged at public alternative-fuel fueling stations (specifically electric vehicle charging stations open to the public). The station owner collects this tax at the time of charging and remits it to the Mississippi Department of Revenue. Revenue from this tax is distributed identically to gasoline and diesel fuel tax revenue - allocated to the same programs (like road maintenance) in the same proportions as the previous fiscal year. The tax applies only to public charging stations and takes effect July 1, 2025.