MS SB2211

Amends Mississippi Code Section 27-69-3 to define "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, and substances used in such devices, but excluding batteries, chargers, and FDA-approved drugs or devices.

Redefines "tobacco product" to include electronic smoking devices and any components or accessories used in tobacco consumption, while excluding FDA-approved drugs, devices, or combination products.

Extends the 15% excise tax on tobacco products (other than cigarettes) to electronic smoking devices by amending Sections 27-69-13, 27-69-15, and 27-69-27.

Establishes reporting and tax payment requirements for persons receiving electronic smoking devices or other non-cigarette tobacco products, including computation of excise tax on manufacturer's list price and filing with the commissioner.

Effective date: July 1, 2024.