Mississippi Code Title 27. Taxation and Finance § 27-57-11

Any person who is engaged in business as a Class A distributor or who acts as a distributor as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor, an excise tax of Two Cents (2¢) per quart (Eight Cents (8¢) per gallon) upon lubricating oil (1) sold to distributors; (2) sold to retailers; (3) sold directly to a consumer; (4) used in any motor vehicle owned or operated by such person in this state. Provided that the tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any lubricating oil.