MS HB1635

Reduces the sales tax rate on retail sales of motorcycles from seven percent (7%) to five percent (5%) by amending Section 27-65-17, Mississippi Code of 1972.

Applies the reduced five percent rate to motorcycles as defined in Section 27-19-3.

Takes effect on July 1, 2017.

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