Tobacco/ENDS; impose ENDS excise tax, and increase other tobacco excise taxes and presumed costs of doing business.

SB 3124 increases tobacco taxes in Mississippi, directly affecting manufacturers, retailers, and consumers of tobacco products. It imposes a new 10-cent tax per milliliter of nicotine on vaping products (ENDS), raises the cigarette tax from 3.4¢ to 4.4¢ per cigarette, and increases taxes on cigars, snuff, and other tobacco products from 15% to 25% of the manufacturer's price. The bill also raises the estimated business cost for tobacco wholesalers (from 2% to 4%) and retailers (from 6% to 9.5%) under the Unfair Cigarette Sales Law.