(a) Motor vehicles employed to transport school children and teachers; motor vehicles transporting people where not more than seven (7) passengers are carried; motor vehicles used for transporting workers to and from any factory, railroad shop, mill or agricultural enterprise located in this state; and motor vehicles used in vanpooling as the term is defined in subsection (m) of Section 77-7-7.
(b) Trolley buses operated by electric power derived from fixed overhead wire, furnishing local passenger transportation similar to street railway service.
(c) Motor vehicles engaged exclusively in hauling for the Mississippi Department of Transportation, or for any county, city or town in this state.
(d) Motor vehicles engaged in the transportation of passengers and household goods wholly within a municipality, except when the transportation is under a common control, management or arrangement for a continuous carriage or shipment to or from a point without the municipality, municipalities or zone.
(e) Motor vehicles operated by a bona fide regularly licensed merchant, manufacturer or dealer in this state transporting merchandise or other commodities owned by the merchant, manufacturer or dealer in his or her own motor vehicle.
(f) Buses. Motor vehicles owned or chartered by all schools and colleges, religious or charitable associations or institutions, or governmental agencies, when used to convey their athletic teams, orchestras, or other scholastic, religious or charitable organizations or employees on temporary trips through or in this state, and motor vehicles transporting students on guided tours through or in this state. This exemption shall not be construed to apply to motor vehicles or buses transporting persons that operate on a fixed schedule through this state for compensation or for hire.
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