MS HB328

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

Defines motorcycles according to Section 27-19-3 for purposes of applying the reduced tax rate.

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

Takes effect July 1, 2011.