MS HB409

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.

Applies the reduced rate to motorcycles as defined in Section 27-19-3 of Mississippi law.

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

Takes effect July 1, 2016.