MS HB1737

Reduces the sales tax rate from 7% to 1.5% on retail sales of all-terrain vehicles (ATVs) sold to farmers for agricultural purposes, including production of poultry, livestock, fish, agricultural crops, and ornamental plant crops

Applies the reduced 1.5% tax rate to parts and labor used to maintain and repair ATVs used for qualifying agricultural purposes

Amends Section 27-65-17 of the Mississippi Code of 1972 to align ATV tax treatment with existing reduced rates for farm tractors and farm implements

Effective date of July 1, 2017, with an immediate repeal date of June 30, 2017 (note: this appears to be a drafting error that would make the bill inoperative)