PETROLEUM TAX

Gasoline, Gasoline/Ethanol Blends, Petroleum Diesel, Petroleum Diesel/Biodiesel Blends, Jet Fuel, Fuel Oils, Lubricating (Motor) Oil & Compressed Gas All persons engaged in the business of importing, producing, exporting, blending, selling or distributing taxable petroleum products in the state of Mississippi or operating a refinery, marine terminal or pipeline terminal in the state of Mississippi is required to obtain Distributors Permits.

Apply on TAP for Petroleum Distributors Licenses & Permits

• Petroleum Tax Rates
• Product Codes
• Schedule Codes​​​​
• ​Petroleum Tax​ FAQs​

Taxpayers can use the Mississippi Department of Revenue's Taxpayer Access Point (TAP) to submit encrypted registrations, file encrypted reports, and make secure encrypted electronic payments for Petroleum taxes. Based on your answers to the registration questions in TAP, you will receive the Petroleum tax accounts that you need. You will be required to provide an estimated number of gallons of each petroleum product that you intend to sell to create your bond amount.

Register for Electronic Filing

To register for TAP access, navigate to the TAP login page, https://tap.dor.ms.gov​ and click on the "Signup" button located on the top navigation bar.

Electronic Filing Information

Compressed Gas Tax, Environmental Protection Fee, Lubricating Oil Tax, Seawall Tax, Gasoline Tax, Special Fuel Tax, Contractors Special Fuel Tax, Carrier Report, and Terminal Operators Reports may be filed on-line through TAP.

• On TAP you can file any of the above taxes by keying in your data.

Additionally for Gasoline Tax, Special Fuel Tax, Carrier Report, and Terminal Operator's Reports you can:

• Submit XML Transmissions on TAP using the schema. Download schema zip file. 
  (see the XML guide and sample XML files)
• Upload return data using an Excel spreadsheet template on TAP.
  
  Note: Previous Excel spreadsheet templates will not work on TAP. You MUST use the new format​ mentioned above. Using the Excel template, you will complete your filing on-line. Do not email your Excel template to DOR.

Additional Help documentation and videos are available at https://tap.dor.ms.gov/WebFiles/Help/TAP/​.​

Related Site

Internal Revenue Service Terminal Control Number Data Base​ containing all U S terminals.​

The Mississippi Gasoline Tax Law and Special Fuel Tax Law require any common or contract carrier bringing automotive gasoline, aviation gasoline, ethanol, petroleum diesel fuel, biodiesel, jet fuel or fuel oil into the state to file a monthly report of such shipments with the Department of Revenue. The Common or Contract Carrier's monthly report is required to be filed electronically.

This requirement applies trucking companies, railroads, barge lines, and pipelines.

Biodiesel is any liquid biofuel suitable as a substitute for diesel fuel or a diesel fuel additive or extender.

Any person in the state of Mississippi producing biodiesel for sale or distribution is required to obtain a Special Fuel Distributors Permit and to report and pay the applicable taxes. Registration is available on TAP.

Any person importing biodiesel into the state of Mississippi for sale or distribution is required to obtain a Special Fuel Distributors Permit and to report and pay the applicable taxes. Registration is available on TAP.

Any person in the state of Mississippi producing biodiesel for their own use is required to obtain a Special Fuel Tax Number and to report and pay the applicable taxes. Registration is available on TAP​.

• Biodiesel in Mississippi

Ethanol is alcohol derived from grain or other agricultural products or biomass that is denatured in compliance with Federal Regulations. The Mississippi Gasoline Tax Law includes ethanol in its definition of blend stock.

Any person in the state of Mississippi producing ethanol for sale or distribution is required to obtain a Gasoline Distributors Permit and to report and pay the applicable taxes. Registration is available on TAP.

Any person importing ethanol into the state of Mississippi for sale or distribution is required to obtain a Gasoline Distributors Permit and to report and pay the applicable taxes. Registration is available on TAP.

Any person in the state of Mississippi producing ethanol for their own use is required to obtain a Gasoline Tax Number and to report and pay the applicable taxes. Registration is available on TAP​.

• Ethanol in Mississippi

The following laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​.

• Gasoline Tax Law - Mississippi Code Annotated, Section 27-55-1
• Special Fuel Tax Law (Diesel Fuel, Fuel Oil, Jet Fuel and Kerosene) - Mississippi Code Annotated, Section 27-55-501
• Lubricating Oil Tax Law - Title 27, Chapter 57, Mississippi Code Annotated, Section 27-57-1
• Compressed Gas Tax Law - Mississippi Code Annotated, Section 27-59-1
• Natural Gas - Compressed Gas - Locomotive Fuel Users Tax, Mississippi Code Annotated, Section 27-59-301
• Environmental Protection Fee - Mississippi Code Annotated, Section 49-17-401
• Propane Education Assessment - Mississippi Code Annotated, Section 75-57-119
• Seawall Tax Section - Mississippi Code Annotated, Section 65-33-47
• Interstate Fuel Tax - Mississippi Code Annotated​​​, Section 27-61-1 

Petroleum Tax Regulations - MS Administrative Code, Title 35, Part IX

All Petroleum Notices and Technical Bulletins

All Petroleum Forms

• American Petroleum Institute
• Energy Information Administration
• International Fuel Tax Association (IFTA)
• Federal Excise Tax Information​