The accident occurred shortly after 9 a.m. and involved a Lincoln Navigator and an 18-wheeler pulling a trailer hauling heavy construction equipment.
According to an investigating trooper, it is believed the female driver of the eastbound SUV was leaving SH 359 and turning onto U.S. 181. She is thought have been killed immediately.
A male passenger in the front seat reportedly died in an ambulance while waiting for the arrival of a HALO-Flight helicopter, the trooper said.
Justice of the Peace Joe Lyvers was at the scene and he pronounced the two people in the SUV dead.
No names or ages of the victims were being released at this time.