MS HB35

Reduces the sales tax rate on retail sales of motorcycles from 7 percent to 5 percent, effective July 1, 2014.

Reduces the sales tax rate on retail sales of towable recreational vehicles from 7 percent to 5 percent, effective January 1, 2015.

Defines towable recreational vehicles as non-motorized units drawn by another vehicle designed for temporary living quarters for recreational, camping or travel use, including travel trailers, fifth-wheel trailers, folding camping trailers, park model RVs and truck campers not more than 8.5 feet wide.

Preserves all existing tax claims, assessments, appeals and collection activities relating to sales taxes accrued before the act's effective date.