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MS HB1845
Bill
Status
2/25/2026
Primary Sponsor
Kevin Felsher
Click for details
AI Summary
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Expands Mississippi's tobacco tax law to include electronic nicotine delivery systems (ENDS) and vapor products, taxing them at 15% of the manufacturer's list price
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Creates the University of Mississippi Medical Center Cancer Center and Research Institute Fund as a special fund in the State Treasury
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Directs all tax revenue collected from ENDS and vapor products to be deposited into the new Cancer Center fund rather than the General Fund
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Requires wholesalers, retailers, and distributors handling ENDS and vapor products to comply with existing tobacco tax reporting, record-keeping, and remittance requirements
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Takes effect July 1, 2026
Legislative Description
Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.
Last Action
Died In Committee
2/25/2026