MS HB1652

Adds vapor products to the definition of "tobacco" under Mississippi's tobacco tax law and imposes a 15% excise tax on vapor products based on manufacturer's list price.

Defines "vapor product" as electronic devices (e-cigars, vape pens, e-hooahhs, etc.) and their components or liquids intended for aerosolization or vaporization, excluding FDA-regulated drugs and devices.

Amends multiple sections of the tobacco tax code (27-69-15, 27-69-27, 27-69-33, 27-69-35) to include vapor products in recordkeeping, reporting, and permitting requirements for tobacco dealers and distributors.

Maintains existing tax structures for cigarettes (3.4¢ per cigarette), cigars and other tobacco products (15% of manufacturer's list price), and heated tobacco products (1.25¢ per unit).

Takes effect July 1, 2025.