MS HB1631

Reduces the state sales tax rate on retail sales of motorcycles from 7% to 5%

Amends Section 27-65-17 of the Mississippi Code of 1972, which governs various sales tax rates for different categories of goods

Maintains existing reduced tax rates for other vehicles: aircraft, automobiles, trucks, truck-tractors, semitrailers, and manufactured/mobile homes remain taxed at 3%

Preserves all existing tax claims, assessments, and enforcement actions that accrued before the effective date

Effective date: July 1, 2017