Sales tax; reduce rate on retail sales of motorcycles.

HB 931 would reduce Mississippi's sales tax rate on motorcycles from 7% to 5% by amending Section 27-65-17 of the state tax code. This change would directly lower the cost for consumers purchasing new motorcycles and affect motorcycle dealers who collect the tax. The bill specifically targets retail motorcycle sales under existing definitions in Mississippi law. The proposal was referred to committee but did not advance to the full legislature.