MS SB2930

Exempts nonsettling-manufacturer cigarettes from the fee when sold, purchased, or distributed in Mississippi for sale outside the state.

Transfers fee collection responsibility from manufacturers to cigarette distributors, collected in the same manner as excise taxes but without allowing discounts.

Establishes refund eligibility for distributors in cases of damaged goods, out-of-state shipments, or business closure.

Imposes penalties of $1,000 per violation on distributors failing to properly report or pay fees, with permit revocation possible for second violations.

Repeals five sections of code that previously imposed fees directly on nonsettling-manufacturer cigarettes and required manufacturer certification and registration requirements.