{"data":{"id":"us-ms/miss.-code-ann.-27-59-307","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-59-307","heading":"Miss. Code Ann. § 27-59-307","body":"There is hereby levied and imposed a tax at a rate of:\n\n(1) Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.\n\n(2) Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.\n\n(3) Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state.\n\n(4) Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state.\n\n(5) One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"fb46397aa6d1a4aa2112d65b80d11ddee76d4e2436fb715f2b6c26ba755a5fbd","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-59-305","next":"us-ms/miss.-code-ann.-27-59-309"},"notice":"GroundRules: Original legal text. Not legal advice."}