Skip to main content

PUBLIC UTILITIES AND 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 Tax (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 Tax (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 Tax (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 Tax

  • 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 Tax

  • 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.

Registration and Online Filing

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 Public Utilities and Railroad taxes.

To register for TAP access, navigate to the TAP login page and click on the "Sign Up" button located on the top navigation bar.

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 - Mississippi Code Annotated, Title 19, Chapter 5 (19-5-357)
  • Statewide Privilege (Power) - Mississippi Code Annotated, Title 27, Chapter 15 (27-15-155)
  • Statewide Privilege (Pipelines) - Mississippi Code Annotated, Title 27, Chapter 15 (27-15-165)
  • Statewide Privilege (Railroads) - Mississippi Code Annotated, Title 27, Chapter 15 (27-15-157)
  • Statewide Privilege (Telephone) - Mississippi Code Annotated, Title 27, Chapter 15 (27-15-153)
  • Municipal Gas Utility - Mississippi Code Annotated, Title 77, Chapter 11 (77-11-201)
  • Public Utility Regulatory - Mississippi Code Annotated, Title 77, Chapter 3 (77-3-87)
  • Railroad Regulatory - Mississippi Code Annotated, Title 77, Chapter 9 (77-9-493)