MS SB2139

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, vape pens, and e-hookahs, along with their components and substances used in them.

Defines "tobacco product" to include electronic smoking devices and any component or accessory used in tobacco consumption, whether or not they contain nicotine, while excluding FDA-approved drugs and devices.

Adds electronic smoking devices to the 15% excise tax on tobacco products other than cigarettes by amending Section 27-69-13(b).

Updates Sections 27-69-15 and 27-69-27 to include electronic smoking devices in tax reporting and payment requirements applicable to other non-cigarette tobacco products.

Takes effect July 1, 2025.