MS HB1486

Defines "alternative nicotine products" (electronic cigarettes and nicotine-containing products) and includes them within Mississippi's tobacco tax law regulatory framework.

Imposes an excise tax of 5 cents per milliliter on alternative nicotine products' consumable liquid or similar nicotine-containing material.

Increases penalties for selling alternative nicotine products to minors under 18 from $50/$75/$100 to $250/$500/$1,000 for first, second, and subsequent offenses respectively.

Prohibits possession of alternative nicotine products by students on school property and establishes that minors presenting false identification to purchase these products face fines of $25-$100 or 30+ days community service.

Authorizes law enforcement to use undercover minors to test compliance, requires point-of-sale warning signs, mandates sealed packaging with health warnings, and establishes annual unannounced inspections at retail locations.