Mississippi 2023 Regular Session

Mississippi House Bill HB629

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; reduce rate on retail sales of motorcycles.

Impact

The reduction in the sales tax rate for motorcycles reflects an effort to encourage more residents to consider motorcycling as a viable transportation option. The underlying premise is that lower taxes can lead to increased sales, which in turn may generate additional revenue through higher sales volumes despite the reduced tax rate. This change could also align with initiatives to bolster recreational activities and tourism associated with motorcycle use, thereby impacting related businesses such as motorcycle maintenance and dealerships positively.

Summary

House Bill 629 proposes an amendment to Section 27-65-17 of the Mississippi Code of 1972, specifically targeting the sales tax imposed on the retail sales of motorcycles. The bill seeks to reduce the current sales tax rate from seven percent to five percent. This legislative move aims to alleviate the financial burden on consumers purchasing motorcycles, potentially boosting sales in this segment of the retail market. Brought forward by Representative Byrd, the bill aligns with broader economic strategies to stimulate consumer spending and promote local commerce within the state.

Contention

While the bill appears to have merit in promoting economic activity, there might be contention surrounding the overall impact on state revenue. Critics may argue that reducing the sales tax could lead to a shortfall in funding for essential state programs, including infrastructure and public safety, which can be affected by a reduced tax base. Furthermore, there may be discussions related to the prioritization of motorcycle sales over other tangible goods that are equally essential, leading to questions about fairness and equity in tax policy.

Companion Bills

No companion bills found.

Similar Bills

MS SB2018

Sales tax; remove tax on wholesale sales of beer.

MS HB1960

Sales tax; levy additional tax on retail sales of soft drinks.

MS SB2397

Sales tax; 1.5% rate for retail sales of cattle trailers and fencing materials to farmers for agricultural purposes.

MS SB2872

Sales tax; reduce by half on sales of groceries.

MS HB931

Sales tax; reduce rate on retail sales of motorcycles.

MS HB1205

Sales tax; reduce rate to 1.5% for retail sales of fencing material and cattle trailers to farmers for agricultural purposes.

MS HB369

Sales tax; reduce rate on retail sales of motorcycles.

MS HB525

Sales tax; reduce rate on retail sales of motorcycles.