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SB 3105 - Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law - Mississippi Key Vote

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Title: Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law

None by Governor Tate Reeves


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Title: Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law

Vote Smart's Synopsis:

Vote to concur with house amendments and pass a bill that establishes a new excise tax on heated tobacco products under the Tobacco Tax Law in Mississippi.

Highlights:

  • Establishes a new excise tax of $1.25 per disposable heated tobacco product under the Tobacco Tax Law in Mississippi (Sec. 2).

  • Defines “heated tobacco product” as a product containing tobacco and producing an inhalable aerosol by an electronic device that either heats the tobacco without burning it or primarily heats rather than burns tobacco (Sec. 2).

  • Exempts “cigarettes” from the aforementioned definition (Sec. 2).

  • Specifies that the provisions of this bill shall take effect July 1, 2024 (Sec. 5).

Full Bill Text

Title: Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law

Title: Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law

Title: Establishes an Excise Tax On Heated Tobacco Products Under The Tobacco Tax Law

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