MS SB2182

Amends Mississippi Code Section 27-69-3 to define "electronic smoking device" as any device delivering aerosolized or vaporized nicotine, including e-cigarettes, e-cigars, e-pipes, vape pens, and e-hookahs, along with their components and substances used in them.

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

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

Updates Sections 27-69-13, 27-69-15, and 27-69-27 to include electronic smoking devices in excise tax requirements and reporting procedures for wholesalers, retailers, and distributors.

Takes effect July 1, 2021.