MS HB119

Increases the excise tax on snuff from an unspecified previous rate to 39 cents per ounce, with proportionate tax on fractional ounces based on manufacturer's net weight.

Removes snuff from the 15% excise tax category for other tobacco products and establishes it as a separate taxable item with its own per-ounce rate structure.

Updates Section 27-69-27 to clarify that snuff is taxed separately from cigars, chewing tobacco, smoking tobacco, and other tobacco products (which remain subject to 15% of manufacturer's list price).

Effective date is July 1, 2013.