MS SB2709

Changes affirmative defenses for tobacco sales to minors from "absolute" to conditional, requiring sellers to request and examine government-issued photo identification for over-the-counter sales and documentary evidence for mail sales.

Modifies permit revocation procedures so that a third violation within one year "shall" (rather than "may") result in revocation or suspension for at least one year, and increases the reapplication waiting period from six months to one year.

Increases penalties for violations from a range of $50-$150 to $100-$500, and requires the second violation to trigger mandatory enrollment in a "Retailer Tobacco Education Program."

Clarifies that retailers are not liable for employee violations unless the employer was complicit in the unlawful sale, removing absolute employer liability.

Changes references from "State Tax Commission" to "Department of Revenue" throughout the statute and takes effect July 1, 2019.