MS HB1235

Reduces the sales tax rate on retail sales of motorcycles from 7% to 5% by adding subsection (n) to Section 27-65-17 of the Mississippi Code.

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

Updates references from "Mississippi State Tax Commission" to "Department of Revenue" throughout the statute to reflect organizational changes.

Takes effect on July 1, 2013.

Preserves all existing tax claims, assessments, and appeals for taxes due before the effective date.