MS HB233

Reduces the sales tax rate on retail sales of motorcycles from seven percent to five percent, effective July 1, 2018.

Adds a new subsection (n) to Mississippi Code Section 27-65-17 that applies the five percent rate to motorcycles as defined in Section 27-19-3.

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

Preserves existing sales tax laws and their enforcement for taxes due prior to July 1, 2018.