MS HB28

Reduces the sales tax rate on retail sales of motorcycles from 7% to 5%, effective July 1, 2020, for motorcycles that can be legally operated on public highways and are subject to road and bridge privilege tax.

Applies only to motorcycles as defined in Section 27-19-3 of Mississippi Code that meet the criteria of being highway-legal and subject to the road and bridge privilege tax.

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

Becomes effective July 1, 2020.