HB 538 Summary

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

• Motorcycles are defined according to Section 27-19-3 of Mississippi Code.

• Preserves all existing tax claims, assessments, appeals, and liens for taxes accrued before the effective date of this act.

• Takes effect on July 1, 2018.