MS HB769

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 Mississippi public highways and are subject to the road and bridge privilege tax.

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

Does not affect any tax claims, assessments, or appeals arising before the effective date of the act.