MS HB145

Increases sales tax rate from 7% to 8% on firearms, ammunition, archery equipment, motorcycles, all-terrain vehicles, and jet skis, effective July 1, 2026

Raises the sales tax on retail alcoholic beverage sales from 7% to 8%

Increases cigarette excise tax from 3.4 cents to 4.4 cents per cigarette and raises the tax on cigars, smoking tobacco, chewing tobacco, snuff, and other tobacco products from 15% to 16% of manufacturer's list price

Expands tobacco tax to include vapor products (e-cigarettes, vape pens, e-hookahs) at the 16% rate applied to other tobacco products

Creates the Mississippi Hospitals Uncompensated Care Assistance Fund, administered by the Department of Health, to reimburse hospitals for uncompensated medical care using revenue from these tax increases, with 80% distributed equally among all hospitals and 20% allocated to hospitals with 75 or fewer licensed beds based on their proportion of uncompensated care