MS SB2951

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

Imposes the same excise tax rate on little cigars as cigarettes: 3.4 cents per little cigar with a maximum length of 120 millimeters, with longer cigars taxed as two or more cigarettes.

Requires little cigars to be stamped and taxed as cigarettes are stamped and taxed under Mississippi's tobacco tax law.

Removes little cigars from the 15% manufacturer's list price tax category and places them under the per-unit cigarette tax category.

Takes effect July 1, 2012.