63-17-171 - Levy of point-of-sale fee on retail sales of all-terrain vehicles and motorcycles [Repealed effective July 1, 2011]. - Mississippi Statutes

§ 63-17-171. Levy of point-of-sale fee on retail sales of all-terrain vehicles and motorcycles [Repealed effective July 1, 2011].
 

(1)  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 State Tax Commission, which shall deposit the proceeds of the fees into the Mississippi Trauma Care Systems Fund created in Section 41-59-75. 

(2)  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." 
 

Sources: Laws, 2008, ch. 549, § 7, eff from and after July 1, 2008.