MS SB3011

Defines "little cigar" as any roll for smoking made wholly or in part of tobacco that uses an integrated cellulose acetate or similar filter and is wrapped in any substance containing tobacco other than natural leaf tobacco.

Subjects little cigars to the same excise tax rate as cigarettes at 3.4 cents per little cigar, with a maximum length of 120 millimeters; any little cigar exceeding this length is taxed as two or more little cigars.

Requires little cigars to be taxed under the same stamping and payment procedures as cigarettes, with stamps affixed within 72 hours by wholesalers and 48 hours by retailers.

Establishes that federal tax reductions on cigarettes after June 1, 1985, will trigger corresponding increases to the little cigar tax rate.

Takes effect July 1, 2011.