MS HB615

Reduces the sales tax rate on retail sales of motorcycles from 7% to 5% by adding a new subsection (n) to Section 27-65-17 of the Mississippi Code.

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

The reduced rate applies only to retail sales of motorcycles and does not affect other vehicle sales tax rates.

The bill does not impact any tax claims, assessments, or appeals that arose before the effective date.

The act takes effect on July 1, 2019.