MS SB2934

Exempts retail sales of truck-tractors and semitrailers used in interstate commerce and registered under the International Registration Plan (IRP) or similar reciprocity agreements from Mississippi sales tax.

Removes the previous tiered tax rate structure (ranging from 2.5% down to 0.5%) that applied to these vehicles based on Mississippi usage percentage.

Amends Section 27-65-101 to add the exemption as subsection (rr) and repeals the prior Section 27-65-17(3) provisions that imposed graduated tax rates on truck-tractors and semitrailers.

Updates references from "Mississippi State Tax Commission" to "Department of Revenue" in professional logger permit provisions.

Effective July 1, 2014.