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MS SB2182
MS SB2182Tobacco tax; define tobacco products to include electronic smoking devices for purposes of 15% excise tax.
summary
Introduced
01/08/2021
01/08/2021
In Committee
01/08/2021
01/08/2021
Crossed Over
Passed
Dead
02/24/2021
02/24/2021
Introduced Session
2021 Regular Session
Bill Summary
An Act To Amend Section 27-69-3, Mississippi Code Of 1972, To Define The Terms "electronic Smoking Device" And "tobacco Product" For Purposes Of Including Electronic Smoking Devices In The 15% Excise Tax On Tobacco Products Other Than Cigarettes; To Amend Sections 27-69-13, 27-69-15 And 27-69-27, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.
AI Summary
This bill defines "electronic smoking device" and "tobacco product" to include electronic smoking devices for the purposes of applying the 15% excise tax on tobacco products other than cigarettes in Mississippi. The bill amends several sections of the Mississippi Code to conform the existing law to include electronic smoking devices under the definition of "tobacco product" and subject them to the 15% excise tax. The bill will take effect on July 1, 2021.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/24/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://billstatus.ls.state.ms.us/2021/pdf/history/SB/SB2182.xml |
| BillText | http://billstatus.ls.state.ms.us/documents/2021/html/SB/2100-2199/SB2182IN.htm |
| Bill | http://billstatus.ls.state.ms.us/documents/2021/pdf/SB/2100-2199/SB2182IN.pdf |
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