Bill > SB2139

This bill updates Mississippi's tobacco tax laws to include electronic smoking devices (e-cigarettes, vape pens, e-hookahs, and similar devices) within the definition of tobacco products, subjecting them to the existing 15% excise tax. The legislation defines "electronic smoking device" as any device that can deliver aerosolized or vaporized nicotine, including its components and accessories, while explicitly excluding FDA-approved medical devices and separate batteries or chargers. The bill also adds a comprehensive definition of "tobacco product" that encompasses not just traditional tobacco items but also electronic smoking devices and their related accessories. By making these changes, the state aims to ensure that electronic smoking devices are taxed similarly to other tobacco products, potentially generating additional tax revenue and treating these newer nicotine delivery systems consistently with traditional tobacco products. The new tax provisions will take effect on July 1, 2025, giving businesses time to prepare for the changes in tax treatment.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB2139.xml