35 Miss. Code R. § 4-11-02-201
The special rate of tax on sales and rentals of automobiles and trucks with a gross weight of 10,000 lbs. or less is 5%. Motor homes are also taxed at the special rate of 5% as private carriers of passengers under Miss. Code Ann. Section 27-65-17. Motorcycles are taxed at the regular retail rate of tax. Truck-tractors and semi-trailers are taxed at the special rate of 3%. Effective July 1, 2014, Miss. Code Ann. Section 27-65-101(l)(ss) provides an exemption for truck-tractors and semi-trailers used in interstate commerce and registered under the International Registration Plan (IRP) or any similar reciprocity agreement or compact relating to the proportional registration of commercial vehicles as provided for in Miss. Code Ann. Section 27-19-143. Retail sales or rental of other tangible personal property are taxable at the regular retail rate of tax.
35 Miss. Code. R. § 4-11-02-201