MS SB2537

Defines "alternative nicotine products" to include electronic cigarettes and any other nicotine-containing products that can be ingested by chewing, smoking, absorbing, dissolving, inhaling or other means, and includes them within Mississippi's tobacco tax regulatory framework.

Imposes a tax of 5 cents per milliliter of consumable nicotine liquid solution or similar nicotine-containing material on alternative nicotine products.

Prohibits sale of alternative nicotine products and their components to persons under 18 years old, with penalties of $50 for first offense, $75 for second offense, and $100 for third or subsequent offenses; requires second violators to complete a "Retailer Tobacco Education Program" and allows permit revocation or suspension for third violations within one year.

Penalizes minors under 18 who present false identification to purchase alternative nicotine products with fines of $25-$100 or up to 30 days community service, and prohibits school students from possessing these products on educational property.

Requires retailers to post warning signs at points of sale, distribute products only in manufacturer-sealed packages with health warnings, notify employees of age restrictions, obtain employee acknowledgment agreements, and authorizes law enforcement to conduct random unannounced inspections using underage testers with parental consent to monitor compliance.