MS HB1633

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

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

The reduced tax rate applies only to retail sales of motorcycles, not other vehicles taxed at different rates.

Effective date is July 1, 2017.

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