Mississippi Code Title 77. Public Utilities and Carriers § 77-7-53

(1) It is unlawful for any motor carrier to use any of the public highways of this state for the transportation of persons or property, or both, in interstate commerce, without first having obtained a certificate of convenience and necessity, permit or other authority from the Interstate Commerce Commission and having obtained from the carrier's single registration state a receipt showing that the registration fees for the State of Mississippi have been paid.

(2) Interstate motor carriers shall be held subject to rules and regulations as the commission may legally prescribe; however, it is not intended to give the commission any right or power to impose upon or exact from any applicant any general revenue tax of any nature.

(3) All interstate receipts issued under this chapter shall be exempt from ad valorem taxation.