Sales tax; impose on portion of cigarette increased cost to wholesaler or cost to the retailer included in sales price.

HB 4043 imposes a 50% tax on the increased cost to cigarette wholesalers or retailers under Mississippi's Unfair Cigarette Sales Law. It directly affects businesses selling cigarettes at wholesale or retail by adding this tax to the portion of costs that would have increased due to phased-in cost adjustments. The tax applies to the sum of these cost increases as if fully implemented by July 1, 2026, and all collected revenue must be deposited into Mississippi's General Fund. This is a concrete tax mechanism targeting cigarette sellers' cost structures, not a procedural or commemorative measure.