MS HB1923

Exempts boat trailers from highway privilege tax, ad valorem taxation, registration fees, and license tag requirements effective July 1, 2025.

Defines "boat trailer" as a trailer with cradle-type mountings designed to transport a boat and configured to permit launching from the rear of the trailer.

Amends Section 27-51-41 to add boat trailers to the list of motor vehicles exempt from ad valorem taxation under Mississippi law.

Brings forward existing sections of motor vehicle privilege tax and ad valorem tax laws (Sections 27-19-17, 27-19-19, 27-19-33, 27-51-5, and 27-51-7) for possible amendment related to boat trailer treatment.