MS HB931

Reduces the sales tax rate on retail sales of motorcycles from 7% to 5% by amending Section 27-65-17 of the Mississippi Code.

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

The reduced tax rate applies only to retail sales of motorcycles, not other vehicles or goods.

The act takes effect on July 1, 2025.

Does not affect any tax claims, assessments, or appeals that accrued before the effective date.