MS HB904

Increases the Mississippi excise tax on cigarettes from 3.4 cents to 5.9 cents per cigarette (a 2.5 cent increase per cigarette)

Applies to cigarettes with a maximum length of 120 millimeters; cigarettes exceeding this length are taxed as two or more cigarettes

Maintains the existing 15% tax rate on cigars, cheroots, stogies, snuff, chewing tobacco, smoking tobacco, and other tobacco products based on manufacturer's list price

Retains the provision that if federal cigarette tax rates are reduced, Mississippi's rate automatically increases by the amount of the federal reduction

Effective date of July 1, 2021