Public Utilities, Railroads

General Information

Emergency Telecommunications Training Surcharge

  • Telephone companies operating in Mississippi who provide service to the consumer
  • Fee is $0.05 per each subscriber service line
  • Return and payment are due 60 days after the close of each month

Prepaid Wireless E911 Charge

Statewide Privilege Tax (Electric Light and Power)

  • Annual privilege license required for companies who operate an electric power plant or maintain lines for the transmission of electricity.
  • Fee is $22.50 for each mile of pole line.
  • Return and payment are due December 1.

Statewide Privilege (Pipeline Companies)

  • Annual privilege license required for companies who operate a pipeline in or through Mississippi.
  • Fee schedule is a variable rate between $15.00 to $125.00 determined by the diameter of the pipeline.
  • Return and payment are due December 1.

Statewide Privilege (Railroads)

  • Annual privilege license required for companies who operate a railroad in Mississippi.
  • Fee is a variable rate of $5.00 to $90.00 per mile determined by earnings per mile.
  • Return and payment are due December 1.

Statewide Privilege (Telephone)

  • Annual privilege license required for all companies who operate a telephone company.
  • Fee is $.04 per telephone in service at the end of the year, or $25.00, whichever is greater.
  • Return and payment are due December 1.

Municipal Gas Utility Tax

  • Annual tax on municipally owned and/or gas operated utility companies operating in Mississippi.
  • $25,000 tax is prorated among all municipal gas companies based on gross revenue reported.
  • A Gross Revenue report is due April 1 of each year.
  • Payment is due 30 days from the date of assessment.

Public Utility Regulatory

  • Annual tax on all utilities subject to regulation and certain other utilities as provided by law.
  • Gross revenue report due April 1 of each year.
  • Tax rate is based upon a percentage of the gross revenues from the intrastate operations of the utilities, but the aggregate amount of this tax levied to the utilities will not exceed the total legislative appropriation.
  • Payment is due 30 days from the date of assessment.

Railroad Regulatory

  • Annual tax on all railroads operating through or within Mississippi.
  • A report of track miles operated in Mississippi is due April 1.
  • $201,000 tax is prorated among all railroads based on total track miles reported.
  • Payment is due 30 days from the date of assessment.

Forms

  • All forms and filings must be submitted electronically on TAP.

Laws and Regulations

  • Tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​.
  • Emergency Telecommunications Training Surcharge Section 19-5-357
  • Statewide Privilege (Power) Section 27-15-155
  • Statewide Privilege (Pipelines) Section 27-15-165
  • Statewide Privilege (Railroads) Section 27-15-157
  • Statewide Privilege (Telephone) Section 27-15-153
  • Municipal Gas Utility Section 77-11-201
  • Public Utility Regulatory Section 77-3-87
  • Railroad Regulatory Section 77-9-493