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

HB 288 imposes a $3.50 tax on each motor vehicle charged at electric vehicle charging stations in Mississippi, collected by station operators and remitted to the state. The revenue will be distributed to the same road maintenance and infrastructure funds as gasoline and diesel taxes, using the same allocation ratios as the previous fiscal year. It also increases the annual tax for electric vehicles from $150 to $225 starting July 2027, with inflation adjustments, while maintaining the current $75 annual tax for electric motorcycles. The bill affects electric vehicle charging station operators (who collect the tax) and electric vehicle owners (who pay the annual tax).