MS HB1490

Allows Mississippi residents who own antique motorcycles to display authentic historical license plates matching the motorcycle's model year upon application and payment of a fee.

Establishes a one-time, nonrefundable special license tax fee of $25.00 paid to the county tax collector, replacing annual road and bridge privilege taxes, ad valorem taxes, and registration fees.

Requires the Department of Revenue to authenticate the historical license plate, verify its year of issuance matches the motorcycle's model year, and confirm it is in satisfactory original or refurbished condition before approval.

Specifies that approved historical license plates are non-transferable between motorcycle owners and cannot be displayed on other motorcycles; owners must remove the plate if they sell the motorcycle or no longer wish to display it.

Takes effect July 1, 2018.