MS HB1669

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

Motorcycles are defined according to Section 27-19-3 of the Mississippi Code for purposes of the reduced tax rate.

The bill takes effect on July 1, 2016.

Existing claims, assessments, appeals, and lawsuits related to sales taxes accrued before the effective date remain unaffected and continue under prior law.