MS HB1896

Imposes a 25% excise tax on kratom products (defined as foods or dietary supplements containing kratom leaf or kratom leaf extract) sold, used, or distributed in Mississippi.

Defines "kratom leaf" as fresh or dehydrated leaves of the kratom plant (Mitragyna speciosa) with only minimal post-harvest processing such as drying, size reduction, cleaning, or sterilization.

Defines "kratom leaf extract" as material extracted from kratom leaves using water, ethanol, food-grade carbon dioxide, or other federally/state-approved solvents for food ingredients.

Revises tobacco excise tax provisions to require wholesalers/retailers purchasing other tobacco products from out-of-state sources without Mississippi tax imposed to remit the tax directly to the Department of Revenue by the 20th of the following month.

Requires retail consumers purchasing other tobacco products from outside Mississippi without state tax imposed to remit the excise tax directly to the Department of Revenue within 48 hours of purchase.

Takes effect July 1, 2025.