MS HB219

Amends Section 27-65-101 of the Mississippi Code to add a new sales tax exemption for truck-tractors and semitrailers used in interstate commerce and registered under the International Registration Plan (IRP) or similar reciprocity agreements.

Exempts from sales taxation retail sales of parts used to maintain and repair qualifying truck-tractors and semitrailers engaged in interstate commerce.

Applies only to vehicles registered under the IRP or comparable proportional registration compacts for commercial vehicles as provided in Section 27-19-143.

Takes effect July 1, 2015.

Does not affect any tax claims, assessments, or appeals that accrued before the effective date.