Bill
Bill > HB1845
MS HB1845
MS HB1845Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.
summary
Introduced
02/06/2026
02/06/2026
In Committee
02/06/2026
02/06/2026
Crossed Over
Passed
Dead
02/25/2026
02/25/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Amend Section 27-69-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tobacco" Under The Tobacco Tax Law; To Define The Terms "ends Product" And "vapor Product" Under The Tobacco Tax Law; To Amend Section 27-69-13, Mississippi Code Of 1972, To Levy An Excise Tax On Ends Product And Vapor Products; To Amend Sections 27-69-15, 27-69-27, 27-69-33 And 27-69-35, Mississippi Code Of 1972, In Conformity Thereto; To Amend Section 27-69-75, Mississippi Code Of 1972, To Provide That The Revenue Derived From The Excise Tax On Ends Products And Vapor Products Shall Be Deposited Into The University Of Mississippi Medical Center Cancer Center And Research Institute Fund Created In This Act; To Bring Forward Section 27-69-69, Mississippi Code Of 1972, Which Is A Section Of The Tobacco Tax Law, For The Purposes Of Possible Amendment; To Create The "university Of Mississippi Medical Center Cancer Center And Research Institute Fund" As A Special Fund In The State Treasury; To Provide That Monies In The Fund Shall Be Used By The University Of Mississippi Medical Center, Upon Appropriation By The Legislature, For The Support And Maintenance Of The University Of Mississippi Medical Center Cancer Center And Research Institute; And For Related Purposes.
AI Summary
This bill expands the definition of "tobacco" under Mississippi's Tobacco Tax Law to include ENDS products (electronic nicotine delivery systems, which are devices that deliver nicotine through an aerosol) and vapor products (like e-cigarettes, vape pens, and e-hookahs, including any liquids or substances used with them), and levies an excise tax on these items. The revenue generated from this new tax on ENDS and vapor products will be specifically directed to the University of Mississippi Medical Center (UMMC) Cancer Center and Research Institute Fund, a newly created special fund in the state treasury, to support its operations, with the Legislature determining how the funds are appropriated. The bill also makes conforming amendments to other sections of the Tobacco Tax Law to reflect these changes and establishes an effective date of July 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/25/2026)
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 | https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1845.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/HB/1800-1899/HB1845IN.htm |
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