MS HB4

Reduces the sales tax rate on retail sales of motorcycles from 7 percent to 5 percent by amending Section 27-65-17, Mississippi Code of 1972.

Applies the 5 percent tax rate to motorcycles as defined in Section 27-19-3.

Does not affect any tax claims, assessments, appeals, or suits for taxes accrued before the effective date.

Takes effect July 1, 2009.