MS SB2949

Amends Mississippi Code Section 27-69-3 to expand the definition of "cigarette" under tobacco tax law to include products made by consumers at retail establishments using machines to fabricate, assemble, or process tobacco into rolls or tubes for smoking.

Applies the existing tobacco tax requirements to roll-your-own cigarette products manufactured at retail locations, subjecting them to the same tax stamps and excise tax obligations as commercially manufactured cigarettes.

Effective date: July 1, 2012.