MS HB33

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

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

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

Becomes effective July 1, 2011.