Mississippi Apportioned Tags: TAP and the Two Forbidden Months

Quick Answer

Mississippi’s Department of Revenue runs IRP (apportioned tags) through TAP, the Taxpayer Access Point (tap.dor.ms.gov) — mandatory for fleets with 10 or more units or reporting in 10 or more jurisdictions. HVUT proof is required at 55,000 pounds or more (receipted Schedule 1 listing VINs, or the 2290 with cleared-check copies), with a 60-day bill-of-sale exemption — but the manual warns the license may be revoked if the filed copy isn’t provided within those 60 days. Fleets choose an expiration month at setup and keep it permanently — any month except December or January — and newly purchased vehicles must be registered within seven working days.

Mississippi’s apportioned system runs on choices made once: the expiration month you pick with your first application is your fleet’s month for as long as you register in the state — and two months are simply off the menu. The rest of the process lives in TAP, the same portal that handles the state’s taxes.

TAP: when it’s optional and when it’s not

Applications can go through TAP or on paper (601-923-7142 for the packet) — until your operation grows: fleets registering ten or more units, or reporting mileage in ten or more jurisdictions, are required to file on TAP. The portal handles originals, renewals (the "Create New Renewal" button appears the first calendar day of your expiration month), supplements, document uploads, and payments; the paper path adds 7–10 business days minimum.

Mississippi is a PRISM state: the USDOT number and TIN ride on every registration, the MCS-150 must be current within the past year, and county tax collectors handle only the light end — vehicles at 10,000 pounds or less — while the DOR’s district offices and the apportioned section carry the heavy traffic.

The 2290 rules — with a revocation clause

The manual mirrors the standard framework: proof of HVUT payment at 55,000 pounds or more combined or loaded gross weight; a receipted Schedule 1 listing the VINs, or the 2290 with both sides of the cleared check; and no proof required for units registered within 60 days of the bill-of-sale date. Mississippi adds the enforcement teeth most states leave implicit: it is the business’s responsibility to provide the DOR a copy of the 2290 within 60 days of purchase — or the IRP credentials may be canceled, and the manual repeats that the license may be revoked. The 2290 is federal: MDOR cannot file it for you.

Two deadlines with no slack: newly purchased vehicles must be registered within seven working days of the purchase date before penalties start — among the tightest windows in the country — and no fleet may choose December or January as its expiration month.

Frequently asked questions

Is TAP required for Mississippi IRP?⌄
It becomes mandatory at scale: fleets registering 10 or more units, or reporting mileage in 10 or more jurisdictions, must file on TAP. Smaller operations can use paper — with 7–10 business days of processing time — or opt into the portal anyway.
What happens if I use Mississippi’s 60-day 2290 grace and forget to follow up?⌄
The state can cancel your credentials: Mississippi requires the filed 2290 copy within 60 days of purchase when it wasn’t provided at registration, and the manual states plainly the license may be revoked otherwise. E-file early and upload the watermarked Schedule 1 before the clock matters.
When can my Mississippi fleet expire?⌄
Any month except December or January — you choose the expiration month with your initial application, and it stays your fleet’s month permanently. Renewal opens in TAP on the first calendar day of that month, with paper notices about 60 days ahead.
How fast must I register a new truck in Mississippi?⌄
Within seven working days of the purchase date — after that, penalties are assessed. Line up the title or title application, bill of sale, and (at 55,000 pounds or more) your 2290 plan before the truck hits the yard.

Related guides

More in State Motor-Carrier Portals & IRP Offices

Official sources

Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.

Need your stamped Schedule 1 for the paperwork above?

E-file Form 2290 with Send 2290 and download the IRS-watermarked Schedule 1 — typically within minutes of IRS acceptance.

E-File Form 2290