Senate Bill 2368

(As Passed the Senate)

AN ACT TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ALL ADMINISTRATIVE PROVISIONS OF THE MISSISSIPPI SALES TAX LAW SHALL APPLY TO THE POINT-OF-SALE FEE LEVIED ON THE RETAIL SALES OF ALL-TERRAIN VEHICLES AND MOTORCYCLES, AND TO THE FEE LEVIED ON RESIDENTS OF THIS STATE WHO PURCHASE A NEW AND NOT PREVIOUSLY REGISTERED MOTORCYCLE OR ALL-TERRAIN VEHICLE IN ANOTHER STATE AND BRING THE MOTORCYCLE INTO THIS STATE; TO EXCLUDE VEHICLES DESIGNED FOR USE AS GOLF CARTS FROM THE TERM "ALL-TERRAIN" VEHICLE; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 63-17-171, Mississippi Code of 1972, is amended as follows:

63-17-171. (1) (a) There is levied a point-of-sale fee of Fifty Dollars ($50.00) on the retail sales of all-terrain vehicles and motorcycles as defined in Section 63-21-5. The seller of an all-terrain vehicle or a motorcycle shall collect the fee from the purchaser at the time of sale and remit the fee to the Department of Revenue, which shall deposit the proceeds of the fees into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.

(b) The seller of an all-terrain vehicle or a motorcycle shall provide a written statement to the purchaser, which may be printed on the sales receipt, that reads as follows: "$50.00 of the amount that you paid for this vehicle will be used to fund the Mississippi Trauma Care System."

(2) (a) There is levied a fee of Fifty Dollars ($50.00) on a resident of this state who purchases a new and not previously registered motorcycle in another state and brings the motorcycle into this state. The person shall pay the fee to the tax collector at the time of registering the motorcycle and applying for a license tag. The tax collector shall remit the fee to the Department of Revenue, which shall deposit the proceeds of the fee into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.

(b) There is levied a fee of Fifty Dollars ($50.00) on a resident of this state who purchases a new all-terrain vehicle in another state and brings the vehicle into this state. The person shall pay the fee to the Department of Revenue, which shall deposit the proceeds of the fee into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.

(3) As used in this section, the term "all-terrain vehicle" shall not include vehicles designed for use as golf carts.

(4) All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for the fees imposed by this section, and the Commissioner of Revenue shall exercise all the power and authority and perform all the duties with respect to this section as are provided in the Sales Tax Law except where there is a conflict, then the provisions of this section prevail.

SECTION 2. This act shall take effect and be in force from and after its passage.