Tobacco tax; define tobacco products to include electronic smoking devices for purposes of 15% excise tax.

SB 2139 amends Mississippi law to include electronic smoking devices (like e-cigarettes) under the definition of "tobacco products" for a 15% excise tax. This means manufacturers, distributors, and retailers of e-cigarettes will now pay the same tax as traditional tobacco products, such as cigars or smokeless tobacco. The bill specifically updates Section 27-69-3 of Mississippi’s tax code to define "electronic smoking device" and aligns related tax provisions. The change directly affects businesses selling e-cigarettes within Mississippi by adding them to the existing tobacco tax framework.