Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Felsher

HOUSE BILL NO. 1845

AN ACT TO AMEND SECTION 27-69-3, MISSISSIPPI CODE OF 1972, TO 1
REVISE THE DEFINITION OF THE TERM "TOBACCO" UNDER THE TOBACCO TAX 2
LAW; TO DEFINE THE TERMS "ENDS PRODUCT" AND "VAPOR PRODUCT" UNDER 3
THE TOBACCO TAX LAW; TO AMEND SECTION 27-69-13, MISSISSIPPI CODE 4
OF 1972, TO LEVY AN EXCISE TAX ON ENDS PRODUCT AND VAPOR PRODUCTS; 5
TO AMEND SECTIONS 27-69-15, 27-69-27, 27-69-33 AND 27-69-35, 6
MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 7
27-69-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE 8
DERIVED FROM THE EXCISE TAX ON ENDS PRODUCTS AND VAPOR PRODUCTS 9
SHALL BE DEPOSITED INTO THE UNIVERSITY OF MISSISSIPPI MEDICAL 10
CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND CREATED IN THIS 11
ACT; TO BRING FORWARD SECTION 27-69-69, MISSISSIPPI CODE OF 1972, 12
WHICH IS A SECTION OF THE TOBACCO TAX LAW, FOR THE PURPOSES OF 13
POSSIBLE AMENDMENT; TO CREATE THE "UNIVERSITY OF MISSISSIPPI 14
MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND" AS A 15
SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE 16
FUND SHALL BE USED BY THE UNIVERSITY OF MISSISSIPPI MEDICAL 17
CENTER, UPON APPROPRIATION BY THE LEGISLATURE, FOR THE SUPPORT AND 18
MAINTENANCE OF THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER 19
CENTER AND RESEARCH INSTITUTE; AND FOR RELATED PURPOSES. 20
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 21
SECTION 1. Section 27-69-3, Mississippi Code of 1972, is 22
amended as follows: 23
27-69-3. When used in this chapter: 24
(a) "State" means the State of Mississippi as 25
geographically defined, and any and all waters under the 26
jurisdiction of the State of Mississippi. 27
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(b) "State Auditor" means the Auditor of Public 28
Accounts of the State of Mississippi, or his legally appointed 29
deputy, clerk or agent. 30
(c) "Commissioner" means the Commissioner of Revenue of 31
the Department of Revenue, and his authorized agents and 32
employees. 33
(d) "Person" means any individual, company, 34
corporation, partnership, association, joint venture, estate, 35
trust, or any other group, or combination acting as a unit, and 36
the plural as well as the singular, unless the intention to give a 37
more limited meaning is disclosed by the context. 38
(e) "Consumer" means a person who comes into possession 39
of tobacco for the purpose of consuming it, giving it away, or 40
disposing of it in any way by sale, barter or exchange. 41
(f) "Tobacco" means any cigarettes, cigars, cheroots, 42
stogies, smoking tobacco (including granulated, plug cut, crimp 43
cut, ready rubbed, and other kinds and forms of tobacco, or 44
substitutes therefor, prepared in such manner as to be suitable 45
for smoking in a pipe or cigarette) and including plug and twist 46
chewing tobacco and snuff, when such "tobacco" is manufactured and 47
prepared for sale or personal consumption. The term "tobacco" 48
also includes ENDS product and vapor products. All words used 49
herein, except ENDS product and vapor products, shall be given the 50
meaning as defined in the regulations of the Treasury Department 51
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of the United States of America. The term "tobacco" also includes 52
heated tobacco products. 53
(g) "First sale" means and includes the first sale, or 54
distribution of such tobacco in intrastate commerce, or the first 55
use or consumption of such tobacco within this state. 56
(h) "Drop shipment" means and includes any delivery of 57
tobacco received by any person within this state, when payment for 58
such tobacco is made to the shipper, or seller by or through a 59
person other than a consignee. 60
(i) "Distributor" includes every person, except 61
retailers as defined herein, in the state who manufactures or 62
produces tobacco or who ships, transports, or imports into this 63
state, or in any manner acquires or possesses tobacco, and makes a 64
first sale of the same in the state. 65
(j) "Wholesaler" includes dealers, whose principal 66
business is that of a wholesale dealer or jobber, who is known to 67
the retail trade as such, and whose place of business is located 68
in Mississippi or in a state which affords reciprocity to 69
wholesalers domiciled in Mississippi, who shall sell any taxable 70
tobacco to retail dealers only for the purpose of resale. 71
(k) "Retailer" includes every person, other than a 72
wholesale dealer, as defined above, whose principal business is 73
that of selling merchandise at retail, who shall sell, or offer 74
for sale tobacco to the consumer. The sale of tobacco in quantity 75
lots by retailers to other retailers, transient vendors, or other 76
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persons, shall not be construed as wholesale and shall not qualify 77
such retailer for a permit as a wholesaler. 78
(l) "Dealer" includes every person, firm, corporation 79
or association of persons, except retailers as defined herein, who 80
manufacture tobacco for distribution, for sale, for use or for 81
consumption in the State of Mississippi. 82
The word "dealer" is further defined to mean any person, 83
firm, corporation or association of persons, except retailers as 84
defined herein, who imports tobacco from any state or foreign 85
country for distribution, sale, use, or consumption in the State 86
of Mississippi. 87
(m) "Distributing agent" includes every person in the 88
state who acts as an agent of any person outside the State of 89
Mississippi, by receiving tobacco in interstate commerce, and 90
storing such tobacco in this state subject to distribution, or 91
delivery upon order from the person outside the state to 92
distributors, wholesalers, retailers and dealers. 93
(n) "Transient vendor" means and includes every person 94
commonly and generally termed "peddlers" and every person acting 95
for himself, or as an agent, employee, salesman, or in any 96
capacity for another, whether as owner, bailee, or other custodian 97
of tobacco, and going from person to person, dealer to dealer, 98
house to house, or place to place, and selling or offering for 99
sale at retail or wholesale tobacco, and every person who does not 100
keep a regular place of business open at all times in regular 101
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hours, and every person who goes from person to person, dealer to 102
dealer, house to house, or place to place, and sells or offers for 103
sale tobacco which he carries with him, and who delivers the same 104
at the time of, or immediately after the sale, or without 105
returning to the place of business operations (a permanent place 106
of business within the state) between the taking of the order and 107
the delivery of the tobacco, or 108
All persons who go from person to person, house to house, 109
place to place, or dealer to dealer, soliciting orders by 110
exhibiting samples, or taking orders, and thereafter making 111
delivery of tobacco, or filling the order without carrying or 112
sending the order to the permanent place of business, and 113
thereafter making delivery of the tobacco pursuant to the terms of 114
the order, or 115
All persons who go from person to person, place to place, 116
house to house, or dealer to dealer, carrying samples and selling 117
tobacco from samples, and afterwards making delivery without 118
taking and sending an order therefor to a permanent place of 119
business for the filling of the order, and delivery of the 120
tobacco, or the exchange of tobacco having become damaged or 121
unsalable, or the purchase by tobacco of advertising space, or 122
All persons who have in their possession, or under their 123
control, any tobacco offered, or to be offered for sale or to be 124
delivered, unless the sale or delivery thereof is to be made in 125
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pursuance of a bona fide order for the tobacco, to be sold or 126
delivered, the order to be evidenced by an invoice or memorandum. 127
(o) "Contraband tobacco" means all tobacco found in the 128
possession of any person whose permit to engage in dealing in 129
tobacco has been revoked by the commissioner; and any cigarettes 130
found in the possession of any person to which the proper tax 131
stamps have not been affixed; and any cigarettes improperly 132
stamped when found in the possession of any person; and all other 133
tobacco upon which the excise tax has not been paid. 134
(p) "Sale" means an exchange for money or goods, giving 135
away, or distributing any tobacco as defined in this chapter. 136
(q) "Forty-eight (48) hours" and "seventy-two (72) 137
hours" means two (2) calendar days and three (3) calendar days, 138
respectively, excluding Sundays and legal holidays. 139
(r) "Stamp" or "stamping," or the import of such word, 140
when used in this chapter, means any manner of stamp or impression 141
permitted by the commissioner that carries out the purposes of the 142
chapter in clearly indicating upon the packages of cigarettes 143
taxed the due payment of the tax and clearly identifying, by 144
serial number or otherwise, the permittee who affixed the stamp to 145
the particular package. 146
(s) "Manufacturer's list price" means the full sales 147
price at which tobacco is sold or offered for sale by a 148
manufacturer to the wholesaler or distributor in this state 149
without any deduction for freight, trade discount, cash discounts, 150
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special discounts or deals, cash rebates, or any other reduction 151
from the regular selling price. In the event freight charges on 152
shipments to wholesalers or distributors are not paid by the 153
manufacturer, then such freight charges required to be paid by the 154
wholesalers and distributors shall be added to the amount paid to 155
the manufacturer in order to determine "manufacturer's list 156
price." In the case of a wholesaler or distributor whose place of 157
business is located outside this state, the "manufacturer's list 158
price" for tobacco sold in this state by such wholesaler or 159
distributor shall in all cases be considered to be the same as 160
that of a wholesaler or distributor located within this state. 161
(t) "Heated tobacco products" means a product 162
containing tobacco that produces an inhalable aerosol by (i) 163
heating the tobacco without combustion of the tobacco or (ii) heat 164
generated from a combustion source that only or primarily heats 165
rather than burns the tobacco. 166
(u) "ENDS product" means and has the same definition as 167
such term has in Section 75-102-1. 168
(v) "Vapor product" means an electronic product or 169
device that may be used to deliver any aerosolized or vaporized 170
substance to the person inhaling from the product or device, 171
including, but not limited to, an e-cigar, e-cigarillo, e-pipe, 172
vape pen or e-hookah; and includes any cartridge, component, part 173
or accessory of the electronic product or device, whether or not 174
sold separately, and also includes any liquid, capsule, powder or 175
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substance intended to be aerosolized, vaporized or otherwise 176
ingested during the use of the electronic product or device, 177
whether or not the substance contains nicotine. The term "vapor 178
product" does not include (i) a product that is a drug under 21 179
USCS 321(g)(1); (ii) a product that is a device under 21 USCS 180
321(h); or (iii) a combination product described in 21 USCS 181
353(g). 182
SECTION 2. Section 27-69-13, Mississippi Code of 1972, is 183
amended as follows: 184
27-69-13. There is hereby imposed, levied and assessed, to 185
be collected and paid as hereinafter provided in this chapter, an 186
excise tax on each person or dealer in cigarettes, cigars, 187
stogies, snuff, chewing tobacco, * * * smoking tobacco, ENDS 188
product, vapor products, or substitutes therefor, upon the sale, 189
use, consumption, handling or distribution in the State of 190
Mississippi, as follows: 191
(a) On cigarettes, the rate of tax shall be Three and 192
Four-tenths Cents (3.4¢) on each cigarette sold with a maximum 193
length of one hundred twenty (120) millimeters; any cigarette in 194
excess of this length shall be taxed as if it were two (2) or more 195
cigarettes. Provided, however, if the federal tax rate on 196
cigarettes in effect on June 1, 1985, is reduced, then the rate as 197
provided herein shall be increased by the amount of the federal 198
tax reduction. Such tax increase shall take effect on the first 199
day of the month following the effective date of such reduction in 200
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the federal tax rate. Heated tobacco products shall not be taxed 201
as cigarettes under this paragraph (a); however, this exclusion 202
shall not affect heated tobacco products for any purposes related 203
to Section 27-70-1 et seq. 204
(b) On cigars, cheroots, stogies, snuff, chewing and 205
smoking tobacco, ENDS product, vapor products, and all other 206
tobacco products except cigarettes and heated tobacco products, 207
the rate of tax shall be fifteen percent (15%) of the 208
manufacturer's list price. 209
(c) On heated tobacco products, the rate of tax shall 210
be one and twenty-five one-hundredths cents (1.25¢) on each 211
disposable heated tobacco unit or stick sold to be used for 212
consumption by insertion into a heated tobacco product heating 213
system device. 214
No stamp evidencing the tax herein levied on cigarettes shall 215
be of a denomination of less than One Cent (1¢), and whenever the 216
tax computed at the rates herein prescribed on cigarettes shall be 217
a specified amount, plus a fractional part of One Cent (1¢), the 218
package shall be stamped for the next full cent; however, the 219
additional face value of stamps purchased to comply with taxes 220
imposed by this section after June 1, 1985, shall be subject to a 221
four percent (4%) discount or compensation to dealers for their 222
services rather than the eight percent (8%) discount or 223
compensation allowed by Section 27-69-31. 224
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Every wholesaler shall purchase stamps as provided in this 225
chapter, and affix the same to all packages of cigarettes handled 226
by him as herein provided. 227
The above tax is levied upon the sale, use, gift, possession 228
or consumption of tobacco within the State of Mississippi, and the 229
impact of the tax levied by this chapter is hereby declared to be 230
on the vendee, user, consumer or possessor of tobacco in this 231
state; and when said tax is paid by any other person, such payment 232
shall be considered as an advance payment and shall thereafter be 233
added to the price of the tobacco and recovered from the ultimate 234
consumer or user. 235
SECTION 3. Section 27-69-15, Mississippi Code of 1972, is 236
amended as follows: 237
27-69-15. Any retailer, transient vendor, distributing 238
agent, salesman, or other dealer who shall receive any cigarettes 239
other than from a wholesaler having a permit as herein provided, 240
and not having the necessary stamps already affixed, shall, after 241
the receipt of such cigarettes, within the time limit herein 242
provided, present the same to some wholesaler having such permit, 243
for the affixing of the stamps required, and it shall be the duty 244
of such wholesaler, thereupon and upon the payment to him by such 245
retailer of the face value of the stamps required, to affix the 246
stamps to said cigarettes in the same manner as if the cigarettes 247
were handled and sold by such wholesaler, provided, that such 248
wholesaler, before affixing the stamps, shall require of the 249
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retailer, transient vendor, distributing agent, salesman, or other 250
dealer, the original invoice for the cigarettes to be stamped, and 251
such wholesaler shall in each instance note upon the invoice, the 252
denominations and number of stamps affixed to the cigarettes 253
covered by said invoice, the notation to be made in ink, or other 254
manner not easy to erase, at the time the stamps are affixed. 255
It is further provided that, in addition hereto, the 256
wholesaler shall keep a separate record of all stamps affixed to 257
taxable cigarettes presented by retailers, transient vendors, 258
distributing agents, salesmen, or other dealers, showing the name 259
of the retailer, transient vendor, distributing agent, salesman, 260
or other dealer, name of the shipper, date of shipper's invoice, 261
the date stamps were affixed, denomination of stamps affixed, and 262
total value of stamps affixed. 263
When the request is made to any wholesaler in this state by a 264
retailer, transient vendor, distributing agent, salesman, or other 265
dealer in this state, said request being duly and seasonably made 266
for the affixing of stamps, and the request is accompanied by 267
proper remittance and invoice, and such wholesaler refuses to 268
affix the stamps to cigarettes as requested, said wholesaler shall 269
forfeit to the state a penalty of Twenty-five Dollars ($25.00) for 270
each offense, the same to be collected by the commissioner and, in 271
addition thereto, in the discretion of the commissioner, forfeit 272
his permit to handle stamps. In the event of such refusal on the 273
part of any wholesaler to affix stamps said retailer, transient 274
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vendor, distributing agent, salesman, or other dealer may make 275
application to the commissioner for stamps to be placed on the 276
cigarettes upon which the wholesaler refused to affix the stamps, 277
said application to be accompanied by an affidavit from the 278
retailer, transient vendor, distributing agent, salesman, or other 279
dealer, or some other credible person, setting forth the facts, 280
whereupon the commissioner may issue and sell to such retailer, 281
transient vendor, distributing agent, salesman, or other dealer, a 282
sufficient number of stamps to be affixed to the cigarettes. 283
Stamps shall not be affixed to any cigarettes except by a 284
wholesale dealer having a permit, except as otherwise provided in 285
this chapter. 286
Stamps shall not be required to be affixed to any cigarettes 287
while the same is in interstate commerce. 288
Any person engaged in this state in the business of making 289
wholesale or retail sales of other tobacco products including 290
cigars, smoking tobacco, chewing tobacco, snuff, ENDS product, 291
vapor products or any other tobacco products except cigarettes and 292
heated tobacco products who purchases such products from a 293
wholesaler or manufacturer outside this state upon which the 294
Mississippi tobacco excise tax has not been imposed, shall be 295
responsible for remitting the Mississippi tobacco excise tax 296
directly to the Mississippi Department of Revenue by the twentieth 297
of the month following the month the sale occurred of the other 298
tobacco products by such person to a Mississippi customer. 299
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Any person making retail purchases of other tobacco products 300
including cigars, smoking tobacco, chewing tobacco, snuff, ENDS 301
product, vapor products or any other tobacco products except 302
cigarettes and heated tobacco products for personal use in this 303
state who purchased such other tobacco products from outside this 304
state upon which the Mississippi tobacco excise tax has not been 305
imposed, shall be responsible for remitting the Mississippi 306
tobacco excise tax directly to the Mississippi Department of 307
Revenue within forty-eight (48) hours after the purchase of the 308
other tobacco products. 309
In no case shall the provisions of this chapter be construed 310
to require the payment of a tax upon any tobacco upon which the 311
tax herein levied has once been paid to the state. 312
SECTION 4. Section 27-69-27, Mississippi Code of 1972, is 313
amended as follows: 314
27-69-27. The payment of the tax imposed by this chapter 315
shall be evidenced by affixing stamps to each individual package 316
of cigarettes usually sold to consumers, as distinguished from 317
cartons or larger units which are composed of a number of 318
individual packages. 319
Except as otherwise provided in this paragraph, the stamp 320
shall be affixed within seventy-two (72) hours after the receipt 321
of the cigarettes by the wholesaler, and within forty-eight (48) 322
hours after receipt of the cigarettes by the retailer; provided, 323
that in the case a dealer conducts a wholesale and retail business 324
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at one (1) place of business, stamps shall be affixed within 325
forty-eight (48) hours after receipt of the cigarettes. However, 326
the provisions of this paragraph shall not apply to tobacco at the 327
point it is purchased at a sale under Section 27-69-56. The stamp 328
must be so securely affixed as to require the continued 329
application of water or of steam to remove it, or so that it 330
cannot be otherwise removed without destruction or mutilation. 331
The excise tax imposed on cigars, smoking tobacco, chewing 332
tobacco, snuff, ENDS product, vapor products and all other tobacco 333
products except cigarettes and heated tobacco products shall be 334
computed by the application of the excise tax rate to the 335
manufacturer's list price on all purchases of such tobacco. The 336
excise tax shall be due and payable on or before the fifteenth day 337
of the month next succeeding the month in which the tax accrues. 338
The tax shall be filed with the commissioner on forms prescribed 339
by the commissioner. 340
Provided, however, manufacturers or other wholesale 341
distributors of tobacco, which are subject to the excise taxes 342
imposed by Section 27-69-13 of this chapter for the privilege of 343
selling or using such tobaccos within this state, who maintain 344
"terminals" or warehouses in which such tobaccos are stored, and 345
who sell only to licensed wholesale dealers within the state who 346
are qualified to purchase and affix the stamps required, may 347
maintain such "spot stocks," intended only for such sales, without 348
affixing the stamps or filing returns and paying the tax. 349
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Any person desiring to maintain such "terminal" or warehouse, 350
shall make application to the commissioner and obtain a permit to 351
maintain such stocks without affixing stamps thereto, for sale 352
exclusively to out-of-state purchasers, or licensed wholesale 353
dealers within this state, and the commissioner is hereby 354
authorized to grant such permit upon the execution and filing with 355
the commissioner, by the applicant, a bond with surety companies, 356
authorized to do business in Mississippi, as surety thereon, and 357
conditioned for the strict compliance by the applicant, with the 358
following conditions under which said privilege may be granted. 359
The person maintaining such stock of untaxed tobacco shall 360
supply to the commissioner monthly, or at such times as the 361
commissioner may require, complete invoices of all tobaccos 362
received, and shall also supply correct invoices of all tobaccos 363
removed from such "terminal" or warehouse, said invoices to 364
contain the correct name and address of all persons to whom such 365
tobacco shall be delivered or consigned, whether within or without 366
the State of Mississippi. 367
The penalty of such bond shall be determined by the 368
commissioner, in an amount sufficient to protect the State of 369
Mississippi from any loss of revenue which might occur by reason 370
of the failure of principal to strictly adhere to the requirement 371
that no tobacco would be sold from such stock within the State of 372
Mississippi, except to licensed wholesale dealers. 373
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SECTION 5. Section 27-69-33, Mississippi Code of 1972, is 374
amended as follows: 375
27-69-33. Manufacturers, distributors and wholesalers of 376
cigars, cigarettes * * *, smoking tobacco, ENDS product or vapor 377
products subject to the tax under this chapter, doing both 378
intrastate and interstate business in such tobacco, must qualify 379
as interstate dealers in such tobacco by applying to the 380
commissioner for permission to engage in such business, and, upon 381
receipt of such permission, he shall be permitted to set aside 382
such part of his stock as may be absolutely necessary for the 383
conduct of such interstate business, without affixing the stamps 384
to cigarettes required by this chapter. Said interstate stock 385
shall be kept in an entirely separate part of the building, 386
separate and apart from intrastate stock, and the said interstate 387
business shall be conducted by the said wholesale dealer in 388
accordance with rules and regulations to be promulgated by the 389
commissioner. 390
It is further provided that shipment of such merchandise be 391
made only by a railroad, express company, boat line, or motor 392
freight line certified by the Mississippi Public Service 393
Commission as a common carrier, or by registered or insured parcel 394
post. 395
It is further provided that any manufacturer, distributor, or 396
wholesaler of cigars, cigarettes * * *, smoking tobacco, ENDS 397
product or vapor products, engaged in interstate commerce in such 398
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tobaccos, shall report to the commissioner on or before the 399
fifteenth day of each month, on forms prescribed by the 400
commissioner, all sales of cigarettes made in interstate commerce 401
during the preceding month to which Mississippi stamps were not 402
affixed. These reports must be made supplementary to the reports 403
required to be filed by Section 27-69-35 of this chapter. 404
Each shipment must be covered by a complete copy of invoice 405
of the consignor, and supported by properly receipted bill of 406
lading of the transportation company, or post office department as 407
specified in the foregoing, and the receipted bills of lading and 408
invoices shall be subject to inspection by the commissioner for a 409
period of three (3) years. 410
The commissioner is further authorized to verify the actual 411
delivery to the consignee of such unstamped taxable cigarettes 412
before allowing credit, and for the purpose of such verification, 413
the commissioner may exchange information with the proper 414
authorities of other states as to movement of taxable tobacco to 415
and from other states into and from the State of Mississippi. 416
SECTION 6. Section 27-69-35, Mississippi Code of 1972, is 417
amended as follows: 418
27-69-35. It shall be the duty of every person subject to 419
the provisions of this chapter, to keep an accurate set of 420
records, showing all transactions had with reference to the 421
purchase, sale or gift of cigars, cigarettes, * * *, smoking 422
tobacco, ENDS product or vapor products, and such person shall 423
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keep separately all invoices of cigars, cigarettes * * *, smoking 424
tobacco, ENDS product or vapor products, and shall keep a record 425
of all stamps purchased, and such records, and all stocks of 426
cigars, cigarettes * * * smoking tobacco, ENDS product or vapor 427
products on hand, shall be open to inspection at all reasonable 428
times to the commissioner; provided, however, that all retail 429
dealers, transient vendors, distributing agents, or other dealers 430
purchasing, or receiving cigars, cigarettes, * * *, smoking 431
tobacco, ENDS product or vapor products from without the state, 432
whether the same shall have been ordered through a wholesaler, or 433
jobber in this state, or by drop shipment, or otherwise, shall 434
within five (5) days after receipt of the same, mail a duplicate 435
invoice of all such purchases, or receipts, to the commissioner, 436
and failure to furnish such duplicate invoices shall be deemed a 437
misdemeanor. 438
It is further provided that all manufacturers, distributors 439
and wholesalers of cigars, cigarettes * * *, smoking tobacco, ENDS 440
product or vapor products, who have a permit required by this 441
chapter shall furnish the commissioner with a statement monthly, 442
showing the amount of taxable tobacco received, and must also 443
furnish the commissioner with duplicate invoices covering stamps 444
affixed to drop shipments purchased by retailers. 445
In the examination of such books, records, etc., the 446
commissioner shall have the power to administer oaths to any 447
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person, and any person answering falsely, under oath, any of such 448
questions, shall be guilty of perjury. 449
If any person being so examined, fails to answer questions 450
propounded to him by the commissioner, or if any person, being 451
summoned to appear and answer such questions, shall fail or refuse 452
to do so, or if any person shall fail or refuse to permit the 453
inspection of his stock of merchandise, or invoices, or books, or 454
papers pertaining to any dealers in cigars, cigarettes * * *, 455
smoking tobacco, ENDS product or vapor products, the commissioner 456
may make such fact known to the circuit court of the county in 457
which such failure or refusal occurs, or judge thereof in termtime 458
or in vacation, by petition, and such circuit court, or judge 459
thereof, shall issue a summons for such person so refusing, 460
returnable on a date to be fixed by said court, or said judge, and 461
on said date, the said circuit court, or the circuit judge, shall 462
proceed to examine into the truth of the matter set out in said 463
petition, and if the same be found to be true, the said circuit 464
court, or circuit judge, shall issue a writ of subpoena duces 465
tecum ordering and directing the person so summoned to bring into 466
court, and exhibit for the inspection of the commissioner, all 467
such books, records, invoices, etc., as the court may deem proper 468
from all the facts and circumstances in the case. Any person 469
failing or refusing to present such books, records, invoices, 470
etc., or failing or refusing to testify, shall be punished for 471
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contempt as provided by Section 9-1-17 of the Mississippi Code of 472
1972. 473
SECTION 7. Section 27-69-75, Mississippi Code of 1972, is 474
amended as follows: 475
27-69-75. All taxes levied by this chapter shall be payable 476
to the commissioner in cash, or by personal check, cashier's 477
check, bank exchange, post office money order or express money 478
order, and shall be deposited by the commissioner in the State 479
Treasury on the same day collected. No remittance other than cash 480
shall be a final discharge of liability for the tax herein 481
assessed and levied, unless and until it has been paid in cash to 482
the commissioner. 483
Except as otherwise provided in this section, all tobacco 484
taxes collected, including tobacco license taxes, shall be 485
deposited into the State Treasury to the credit of the General 486
Fund. All tobacco taxes collected on ENDS product and vapor 487
products under Section 27-69-13 shall be deposited into the 488
University of Mississippi Medical Center Cancer Center and 489
Research Institute Fund created in Section 9 of this act. 490
Wholesalers who are entitled to purchase stamps at a 491
discount, as provided by Section 27-69-31, may have consigned to 492
them, without advance payment, such stamps, if and when such 493
wholesaler shall give to the commissioner a good and sufficient 494
bond executed by some surety company authorized to do business in 495
this state, conditioned to secure the payment for the stamps so 496
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consigned. The commissioner shall require payment for such stamps 497
not later than thirty (30) days from the date the stamps were 498
consigned. 499
SECTION 8. Section 27-69-69, Mississippi Code of 1972, is 500
brought forward as follows: 501
27-69-69. Any municipality within this state, in which any 502
business licensed under the provisions of this chapter, may be 503
carried on, shall have the right to impose upon persons engaged in 504
such business, an annual privilege tax of not more than fifty 505
percent (50%) of the permit fee imposed by Section 27-69-7 of this 506
chapter; provided, however, that no person engaged in the 507
wholesale sale, or distribution of cigars, cigarettes or smoking 508
tobacco taxed by this chapter shall be taxed by any municipality 509
other than that in which the warehouse or wholesale business is 510
located. 511
SECTION 9. (1) (a) There is created in the State Treasury 512
a special fund to be designated as the "University of Mississippi 513
Medical Center Cancer Center and Research Institute Fund", which 514
shall consist of funds deposited therein under Section 27-69-75, 515
Mississippi Code of 1972, and funds from any other source 516
designated for deposit into such fund. The fund shall be 517
maintained by the State Treasurer as a separate and special fund, 518
separate and apart from the General Fund of the state. Unexpended 519
amounts remaining in the fund at the end of a fiscal year shall 520
not lapse into the State General Fund, and any investment earnings 521
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ST: Tobacco tax; tax ENDS product and vapor
products and use revenue for UMMC Cancer Center
and Research Institute.
or interest earned on amounts in the fund shall be deposited to 522
the credit of the fund. Monies in the fund shall be expended by 523
the University of Mississippi Medical Center, upon appropriation 524
by the Legislature, for the support and maintenance of the 525
University of Mississippi Medical Center Cancer Center and 526
Research Institute. 527
SECTION 10. This act shall take effect and be in force from 528
and after July 1, 2026. 529