MS SB3105

Defines "heated tobacco products" as products containing tobacco that produce inhalable aerosol by heating tobacco without combustion or using heat from a combustion source that primarily heats rather than burns the tobacco.

Imposes an excise tax of 1.25 cents per disposable heated tobacco unit or stick sold for use in a heated tobacco product heating system device.

Excludes heated tobacco products from the per-cigarette tax rate (3.4 cents) and from the 15% manufacturer's list price tax applied to other tobacco products.

Clarifies that heated tobacco products are included in the definition of "tobacco" under Mississippi's tobacco tax law while maintaining separate tax treatment.

Effective date: July 1, 2024.