MS HB1156

Reduces the sales tax rate on retail sales of motorcycles from 7% to 5%, effective July 1, 2019.

Applies only to motorcycles that can be legally operated on public highways and are subject to the road and bridge privilege tax.

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

Does not affect tax claims, assessments, or appeals for taxes due before the effective date of July 1, 2019.