Hybrid vehicle tax; add ability to be charged from external source to definition of "hybrid vehicle" for purposes of.

SB 2552 amends Mississippi's definition of "hybrid vehicle" to require that a vehicle must be capable of being charged by plugging into an external power source (like a standard electrical outlet) to qualify for the hybrid vehicle tax. This change would exclude non-plug-in hybrid vehicles (e.g., some gasoline-electric models) from the tax, affecting only owners of plug-in hybrid vehicles. The bill maintains the existing $75 annual tax (adjusted for inflation) for qualifying vehicles, collected alongside regular vehicle taxes. The tax revenue would fund road and bridge repairs, as with other vehicle taxes.