Bill Text: MS HB758 | 2026 | Regular Session | Introduced
Bill Title: Tobacco; increase excise tax on all products except cigarettes.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2026-02-25 - Died In Committee [HB758 Detail]
Download: Mississippi-2026-HB758-Introduced.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Ways and Means
By: Representative Evans
House Bill 758
AN ACT TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON ALL TOBACCO PRODUCTS EXCEPT CIGARETTES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-69-13, Mississippi Code of 1972, is amended as follows:
27-69-13. There is hereby imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:
(a) On cigarettes, the rate of tax shall be Three and Four-tenths Cents (3.4�) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes. Provided, however, if the federal tax rate on cigarettes in effect on June 1, 1985, is reduced, then the rate as provided herein shall be increased by the amount of the federal tax reduction. Such tax increase shall take effect on the first day of the month following the effective date of such reduction in the federal tax rate. Heated tobacco products shall not be taxed as cigarettes under this paragraph (a); however, this exclusion shall not affect heated tobacco products for any purposes related to Section 27-70-1 et seq.
(b) On cigars,
cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco
products except cigarettes and heated tobacco products, the rate of tax shall
be * * * twenty-two and one-half percent (22.5%) of the
manufacturer's list price.
(c) On heated tobacco
products, the rate of tax shall be * * * one and eighty-seven one-hundredths cents (1.87�) on
each disposable heated tobacco unit or stick sold to be used for consumption by
insertion into a heated tobacco product heating system device.
No stamp evidencing the tax herein levied on cigarettes shall be of a denomination of less than One Cent (1�), and whenever the tax computed at the rates herein prescribed on cigarettes shall be a specified amount, plus a fractional part of One Cent (1�), the package shall be stamped for the next full cent; however, the additional face value of stamps purchased to comply with taxes imposed by this section after June 1, 1985, shall be subject to a four percent (4%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31.
Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as herein provided.
The above tax is levied upon the sale, use, gift, possession or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer or possessor of tobacco in this state; and when said tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.
SECTION 2. This act shall take effect and be in force from and after July 1, 2026.
