MS SB2896

Defines "electronic smoking device" as any device that delivers aerosolized or vaporized nicotine, including e-cigarettes, e-cigars, e-pipes, vape pens, and e-hookahs, along with components, parts, accessories, and substances used in such devices.

Expands the definition of "tobacco product" to include electronic smoking devices and components used in tobacco consumption, while excluding FDA-approved drugs and devices and batteries/chargers sold separately.

Applies the existing 15% excise tax on tobacco products other than cigarettes to electronic smoking devices and related products.

Amends Sections 27-69-13, 27-69-15, and 27-69-27 to incorporate electronic smoking devices into the tobacco tax framework and reporting requirements.

Takes effect July 1, 2020.