Mississippi tobacco and nicotine laws

What it would do: Creates administrative forfeiture procedures for ENDS products and cigarettes valued at Twenty Thousand Dollars or less seized for violating state directory laws, requiring notice to owners and allowing thirty-day petition periods for judicial review before forfeiture.

What it would do: Defines nicotine-adjacent products and prohibits their sale to individuals under 21 years of age, with enhanced penalties for distribution near schools and public places. Includes nicotine-adjacent products in the definition of ENDS products and establishes a manufacturer certification and directory system.

What it would do: Revises the Unfair Cigarette Sales Law to phase in increases in the presumed cost of doing business for wholesalers from 2% through June 30, 2026, to 5% after July 1, 2028, and for retailers from 6% through June 30, 2026, to 12% after July 1, 2028.

What it would do: Requires cigarette and ENDS product manufacturers to annually certify compliance and be listed on separate state directories maintained by the Commissioner of Revenue. Prohibits sale of unlisted products and establishes civil and criminal penalties for violations.

What it would do: Increases sales tax on firearms, ammunition, archery equipment, motorcycles, ATVs, jet skis, and alcoholic beverages, and increases excise taxes on cigarettes, other tobacco, and vapor products. Revenue from these increases deposits into a new Mississippi Hospitals Uncompensated Care Assistance Fund administered by the Department of Health to reimburse hospitals for uncompensated medical care services.

What it would do: Adds ENDS products and vapor products to Mississippi's tobacco tax definition and imposes a 15% excise tax on them. Directs all tax revenue from ENDS products and vapor products to a new University of Mississippi Medical Center Cancer Center and Research Institute Fund.

What it would do: Increases the excise tax on cigars, cheroots, stogies, snuff, chewing and smoking tobacco, and all other tobacco products except cigarettes from 15% to 22.5% of manufacturer's list price, and increases the tax on heated tobacco products from 1.25 cents to 1.87 cents per unit, effective July 1, 2026.

What it would do: Defines nicotine-adjacent products and prohibits their sale to individuals under 21 years of age. Establishes enhanced penalties for distribution near schools and public places, and requires ENDS product manufacturers to certify FDA compliance and register products with the Department of Revenue.

What it would do: Creates the Mississippi Smoke-Free Air Act of 2026, prohibiting smoking in enclosed public places, places of employment, private clubs, certain residential facilities, and specified outdoor areas, with violations punishable by fines up to $500 for operators and $50 for individuals.

What it would do: Creates a Mental Health Employee Retention Loan Repayment Program providing up to $6,000 annually for three years to eligible mental health employees, funded by a 25% excise tax on vapor products deposited into a dedicated state fund.

What it would do: Adds vapor products to Mississippi's tobacco tax law and imposes a 15% excise tax on vapor products based on manufacturer's list price, effective July 1, 2025.

What it would do: Imposes a 25% excise tax on vapor products and deposits the revenue equally into two new special funds: one for community mental health center patient housing grants and one for the Department of Mental Health's 9-8-8 crisis response system.

What it would do: Defines electronic smoking devices and expands the definition of tobacco product to include electronic smoking devices, subjecting them to the 15% excise tax on tobacco products other than cigarettes, effective July 1, 2025.

What it would do: Increases excise taxes on cigarettes from 3.4¢ to 4.4¢ per cigarette, on other tobacco products from 15% to 25% of manufacturer's list price, and imposes a new 10¢ per milliliter excise tax on ENDS products. Also increases presumed costs of doing business for wholesalers from 2% to 4% and retailers from 6% to 9.5% under unfair cigarette sales law.

What it would do: Requires businesses selling flavored nicotine vapor products to obtain a $250 annual license from the Department of Revenue by July 1, 2025, post age restriction signs, and comply with sales prohibitions to minors under 21, with escalating fines and jail time for violations.

What it would do: Amends the Unfair Cigarette Sales Law to phase in increases in the presumed cost of doing business for wholesalers from 2% to 5% and for retailers from 6% to 12% of basic cigarette costs, with increases occurring on July 1 of 2025, 2026, and 2027.

What it would do: Prohibits sale or distribution of tobacco products to persons under 21 years old, requires age verification by government-issued photographic ID before distribution, mandates warning signs at points of sale, and establishes penalties ranging from $300 to $1,000 for violations.

What it would do: Creates the Mississippi Smoke-Free Air Act of 2025, prohibiting smoking in enclosed public places, places of employment, private clubs, certain residential facilities, and specified outdoor areas, with penalties up to $500 for violations and enforcement by local health departments.

What it would do: Creates a Mental Health Employee Retention Loan Repayment Program providing up to $6,000 annually for three years to eligible mental health employees, funded by a 25% excise tax on vapor products deposited into a dedicated state fund.

What it would do: Prohibits any person from distributing, selling, or furnishing electronic cigarettes or nicotine delivery devices that cannot be legally marketed under federal law or FDA guidance, except products with pending premarket tobacco applications. Requires age verification of at least 21 years before sale.