Cigarettes; increase excise tax on.

HB 759 increases Mississippi's excise tax on cigarettes from the current rate of 5.9¢ per cigarette to a higher amount, effective July 1, 2026. This directly affects cigarette sellers (dealers, manufacturers) and ultimately consumers, as the tax is passed through to the end user. The bill amends Mississippi Code Section 27-69-13 to adjust the tax rate while clarifying that heated tobacco products are taxed separately at 1.25¢ per unit. Other tobacco products (like cigars and snuff) remain subject to a 15% tax on manufacturer price. The change applies to all cigarettes sold in Mississippi, with specific rules for package lengths and tax collection.