PCA

Mississippi

Alerts & Updates

Key Contacts

Mississippi Department of Revenue
(601) 923-7000

Mississippi Secretary of State
Elections
(601) 576-2550
(601) 576-2545 fax
Email Elections

PCA Contact

Joshua Habursky
Glynn Loope [email protected][email protected]

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

Mississippi imposes an excise tax on each person or dealer in cigars, stogies, snuff, chewing tobacco, or tobacco substitutes on the sale, use, gift, possession, consumption, handling or distribution in the state. The tax is declared to be on the vendee, user, consumer, or possessor of tobacco in Mississippi, and when the tax is paid by any other person, such payment is considered an advance payment and will be added to the price of the tobacco and recovered from the ultimate consumer or user.

Miss. Code § 27-69-13: Applicability of tax

The tax on tobacco products is in addition to all other privileges, licenses, and any and all other taxes imposed by law in the state. However, nothing in Miss. Code § 27-69-23 will be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by Miss. Code ch. 27-69.

Miss. Code § 27-69-23: Tax additional

Any municipality within the state, in which any business licensed under the provisions of state tobacco tax laws, may be carried on, has the right to impose upon persons engaged in such business, an annual privilege tax of not more than 50% of the permit fee imposed by Miss. Code § 27-69-7. However, no person engaged in the wholesale sale or distribution of cigars, cigarettes, or smoking tobacco taxed by state law may be taxed by any municipality other than that in which the warehouse or wholesale business is located.

Miss. Code § 27-69-69: Municipalities may impose privilege tax upon dealers in cigarettes

The tax on cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes is 15% of the manufacturer’s list price.

Miss. Code § 27-69-13: Applicability of tax

All permitted wholesalers must file a Tobacco Tax Return with the Department of Revenue on or before the 15th day of each month, along with payment for taxes due. Retailers who acquire untaxed tobacco products must file a Tobacco Tax Return within 48 hours of receipt of the product. Tobacco Tax Returns are filed online through the Taxpayer Access Portal (TAP).

Miss. Code § 27-69-27: Manner and time of affixing stamps; manufacturers and wholesale distributors excepted

Form Type / NameForm Number / Link
Mississippi Department of Revenue: TobaccoTobacco Home
Taxpayer Access PortalTaxpayer Access Portal

Cigar and Smoking Tobacco Definitions

“Smoke” or “smoking” means inhaling, exhaling, burning, carrying, or otherwise possessing any lighted cigarette, cigar, pipe, or any other object or device of any form that contains lighted tobacco.

Miss. Code § 29-5-161(1)(a)

“Tobacco” means any cigarettes, cigars, cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco, or substitutes therefor, prepared in such manner as to be suitable for smoking in a pipe or cigarette) and including plug and twist chewing tobacco and snuff, when such “tobacco” is manufactured and prepared for sale or personal consumption.

Miss. Code § 27-69-3(f)

“Distributor” includes every person, except retailers, in the state who manufactures or produces tobacco or who ships, transports, or imports into this state, or in any manner acquires or possesses tobacco, and makes a first sale of the same in the state.

Miss. Code § 27-69-3(i)

“Wholesaler” includes dealers, whose principal business is that of a wholesale dealer or jobber, who is known to the retail trade as such, and whose place of business is located in Mississippi or in a state which affords reciprocity to wholesalers domiciled in Mississippi, who shall sell any taxable tobacco to retail dealers only for the purpose of resale.

Miss. Code § 27-69-3(j)

“Retailer” includes every person, other than a wholesale dealer, as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale tobacco to the consumer. The sale of tobacco in quantity lots by retailers to other retailers, transient vendors, or other persons, shall not be construed as wholesale and will not qualify such a retailer for a permit as a wholesaler.

Miss. Code § 27-69-3(k)

“Dealer” includes every person, firm, corporation or association of persons, except retailers as defined herein, who manufacture tobacco for distribution, for sale, for use or for consumption in the State of Mississippi. “Dealer” also means any person, firm, corporation or association of persons, except retailers as defined herein, who import tobacco from any state or foreign country for distribution, sale, use, or consumption in the State of Mississippi.

Miss. Code § 27-69-3(l)

“Manufacturer’s list price” means the full sales price at which tobacco is sold or offered for sale by a manufacturer to the wholesaler or distributor in this state without any deduction for freight, trade discount, cash discounts, special discounts or deals, cash rebates, or any other reduction from the regular selling price. In the event freight charges on shipments to wholesalers or distributors are not paid by the manufacturer, then such freight charges required to be paid by the wholesalers and distributors will be added to the amount paid to the manufacturer in order to determine “manufacturer’s list price.” In the case of a wholesaler or distributor whose place of business is located outside this state, the “manufacturer’s list price” for tobacco sold in this state by such wholesaler or distributor will in all cases be considered to be the same as that of a wholesaler or distributor located within the state.

Miss. Code § 27-69-3(s)

“Sale” means exchange for money or goods, giving away, or distributing any tobacco.

Miss. Code § 27-69-3(p)

Restrictions

Mississippi law prohibits smoking: in government buildings; in any university or college classroom building; by participants in or spectators of athletic events or within 100 feet of the athletic facility if the facility is not enclosed, during any time that persons under 18 years of age are engaged in an organized athletic event at a public facility; on educational property, including any public school building or bus, public school campus, grounds, recreational area, athletic field, or other property owned, used or operated by any local school board, school, or directors for the administration of any public educational institution or during a school-related activity; of cigars or pipes in or upon any passenger bus or coach while the passenger bus or coach is in the service of passenger transportation on any of the state highways; and within the physical confines or the campus of a childcare facility.

Miss. Code § 29-5-161: Smoking prohibited in government and university or college classroom buildings; exceptions

Miss. Code § 41-114-1: Use of tobacco by participant or spectator when persons under eighteen years of age are engaged in the organized athletic event at public facility prohibited; exceptions, enforcement penalties

Miss. Code § 97-32-29: Use of tobacco by adults on certain educational property prohibited; penalties for violation

Miss. Code § 97-32-27: Definitions

Miss. Code § 97-35-1: Buses; disorderly conduct; use of profane, etc., language; intoxication or smoking on passenger bus

Miss. Admin. Code tit. 15, pt. 11, subpt. 55, r. 1.4.2: Smoking, tobacco products, and prohibited substances

The person, agency, or entity having jurisdiction or control over the above facilities must post appropriate signs informing persons that smoking is prohibited.

Miss. Code § 29-5-161: Smoking prohibited in government and university or college classroom buildings; exceptions

Miss. Code § 41-114-1: Use of tobacco by participant or spectator when persons under eighteen years of age are engaged in the organized athletic event at public facility prohibited; exceptions, enforcement penalties

The law prohibiting smoking in government buildings and university or college classroom buildings may not be interpreted or construed to permit smoking where it is otherwise restricted by other applicable laws or to prohibit any municipality or county from adopting additional ordinances with regard to smoking in public places.

Miss. Code § 29-5-163: Section 29-5-161 not to be construed to permit smoking where otherwise restricted or to prohibit adoption of certain ordinances

The following are exempt from the ban on smoking, subject to conditions:

  • Designated smoking areas in the state veterans homes operated by the State Veterans Affairs Board

Miss. Code § 29-5-161: Smoking prohibited in government and university or college classroom buildings; exceptions

Mississippi state law does not contain restrictions on smoking in bars, restaurants, or retail tobacco stores. 

Individuals under 18 years of age cannot purchase any tobacco product, possess tobacco on any educational property, or falsely state he or she is 18 years of age or older or present any document that indicates he or she is 18 years of age or older for the purpose of purchasing or possessing any tobacco or tobacco product. Department of Revenue staff reported that there are no laws or regulations in Mississippi that prohibit minors from working in tobacco stores or that specify a minimum age to sell tobacco products.

Miss. Code § 97-32-9: Juvenile purchase, possession, and consumption of tobacco

Miss. Code § 97-32-13: Juvenile misrepresentation of age

Adams County has raised its tobacco sales age to 21.

Similarly, it is illegal for any person, or retailer, to sell, barter, deliver, or give tobacco products to any individual under 18 years of age unless the individual under 18 years of age holds a retailer’s license to sell tobacco. It is an absolute affirmative defense that the person selling, bartering, delivering, or giving tobacco products over the counter in a retail establishment to an individual under 18 years of age in violation of this article had requested and examined a government-issued photographic identification from such person establishing his age as at least 18 years prior to selling such person a tobacco product.

Miss. Code § 97-32-5: Prohibition of the sale or transfer of tobacco products to persons under 18 years of age

Point of sale warning signs are required, and each seller must place and maintain in a legible condition, at each point of sale of tobacco products to consumers, a sign no smaller than 8.5 x 11″ or 93 square inches stating: 

“STATE LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER THE AGE OF 18 YEARS. PROOF OF AGE REQUIRED.”

Miss. Code § 97-32-11: Point of sale warning signs

It is the intent of the Legislature that enforcement of tobacco youth access laws is implemented in an equitable manner throughout the state. State law, therefore, supersedes any existing or subsequently enacted local law, ordinance, or regulation relating to the sale, promotion, and distribution of tobacco and tobacco products.

Miss. Code § 97-32-2: Legislative intent; supersedes local laws, ordinances, and regulations

In Mississippi, it is illegal for any person, or retailer, to sell, barter, deliver, or give tobacco products to any individual under 18 years of age unless the individual under 18 years of age holds a retailer’s license to sell tobacco. It is an absolute affirmative defense that the person selling, bartering, delivering, or giving tobacco products over the counter in a retail establishment to an individual under 18 years of age in violation of this article had requested and examined a government-issued photographic identification from such person establishing his age as at least 18 years prior to selling such person a tobacco product. There are no location-based restrictions.

Miss. Code § 97-32-5: Prohibition of the sale or transfer of tobacco products to persons under 18 years of age

The Mississippi tobacco tax is imposed on the sale, use, gift, possession, consumption, handling, or distribution in the state. “Sale” includes an exchange for money or goods, giving away, or distributing any tobacco. The distribution of tobacco samples is therefore subject to tax and licensing requirements.

Miss. Code § 27-69-13: Applicability of tax

Miss. Code § 27-69-3(p)

It is the intent of the Legislature that enforcement of tobacco youth access laws is implemented in an equitable manner throughout the state. State law, therefore, supersedes any existing or subsequently enacted local law, ordinance, or regulation relating to the sale, promotion, and distribution of tobacco and tobacco products.

Miss. Code § 97-32-2: Legislative intent; supersedes local laws, ordinances, and regulations

Operating Your Business

Every wholesaler or retailer who desires to engage in the sale or use of tobacco upon which a tax is required to be paid must obtain a Tobacco Permit from the Department of Revenue by registering for Mississippi’s Taxpayer Access Point (TAP) and then applying for the permit through TAP. An application must be filed and a permit obtained for each place of business owned or operated by each wholesaler or retailer. There is no fee for Retail Tobacco Permits, and these permits are valid as long as the permit holder continues in the same business at the same location unless the permit is revoked. The fee for Wholesale Tobacco Permits is $100, and these permits expire on January 31st of every year and must be renewed through TAP annually.

Miss. Code § 27-69-5: Permit required, and the penalty for failure to secure or renew same

Miss. Code § 27-69-7: Permit and privilege taxes required; penalty for violations

All permitted wholesalers must file a Tobacco Tax Return with the Department of Revenue on or before the 15th day of each month, along with payment for taxes due. Retailers who acquire untaxed tobacco products must file a Tobacco Tax Return within 48 hours of receipt of the product. Tobacco Tax Returns are filed online through TAP.

Miss. Code § 27-69-27: Manner and time of affixing stamps; manufacturers and wholesale distributors excepted

Mississippi state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may, therefore, be allowed in these establishments. However, localities may impose more stringent laws or ordinances.

Localities may also require additional business licenses.

Form Type / NameForm Number / Link
Mississippi Department of Revenue: TobaccoTobacco
Taxpayer Access PortalTaxpayer Portal

Political Involvement

 “Lobbying” means:

  • Influencing or attempting to influence legislative or executive action through oral or written communication
  • Solicitation of others to influence legislative or executive action, or
  • Paying or promising to pay anything of value directly or indirectly related to legislative or executive action

Miss. Code § 5-8-3(k)

“Lobbyist” means:

  • An individual who is employed and receives payments, or who contracts for economic consideration, including reimbursement for reasonable travel and living expenses, for the purpose of lobbying
  • An individual who represents a legislative or public official or public employee, or who represents a person, organization, association or other groups, for the purpose of lobbying, or
  • A sole proprietor, owner, part owner or shareholder in a business who has a pecuniary interest in legislative or executive action, who engages in lobbying activities

Miss. Code § 5-8-3(l)

“Lobbyist’s client” means the person in whose behalf the lobbyist influences or attempts to influence legislative or executive action.

Miss. Code § 5-8-3(m)

“Legislative action” means:

  • Preparation, research, drafting, introduction, consideration, modification, amendment, approval, passage, enactment, tabling, postponement, defeat or rejection of a bill, resolution, amendment, motion, report, nomination, appointment or other matter by the Mississippi State Legislature or a member or employee of the Legislature acting or purporting to act in an official capacity
  • Action by the Governor in approving or vetoing a bill or other action of the Legislature
  • Action by the Legislature in:
    • Overriding or sustaining a veto by the Governor or
    • Considering, confirming or rejecting an executive appointment of the Governor

Miss. Code § 5-8-3(i)

“Executive action” means the proposal, drafting, development, consideration, amendment, adoption, approval, promulgation, issuance, modification, rejection or postponement by a state or local governmental entity of a rule, regulation, order, decision, determination or other quasi-legislative action or proceeding.

Miss. Code § 5-8-3(d)

“Expenditure” means:

  • A purchase, payment, distribution, loan, the forgiveness of a loan or payment of a loan by a third party, advance, deposit, transfer of funds, a promise to make a payment, or a gift of money or anything of value for any purpose
  • A payment to a lobbyist for salary, fee, commission, compensation for expenses, or other purposes by a person employing, retaining or contracting for the services of the lobbyist separately or jointly with other persons
  • A payment in support of or assistance to a lobbyist or the lobbyist’s activities, including the direct payment of expenses incurred at the request or suggestion of the lobbyist
  • A payment that directly benefits an executive, legislative or public official or a member of the official’s immediate family
  • A payment, including compensation, payment or reimbursement for the services, time or expenses of an employee for or in connection with direct communication with an executive, legislative or public official made at the direction of the employee’s employer
  • A payment for or in connection with soliciting or urging other persons to enter into direct communication with an executive, legislative or public official, or
  • Payment or reimbursement for food, beverages, travel, lodging, entertainment or sporting activities

Miss. Code § 5-8-3(g)

Every lobbyist and every lobbyist’s client must electronically file a Registration Statement and a registration fee of $25 with the Secretary of State within 5 calendar days after becoming a lobbyist, becoming a lobbyist’s client, or beginning to lobby for a new client. Registrations expire on December 31st of each year and must be renewed annually. Registration forms and additional information are available on the online portal. 

Miss. Code § 5-8-5: Registration statements; filing; contents; length of registration period; effective date of registration; termination of registration; forms

Lobbyists (Form A) and lobbyist’s clients (Form C) must electronically file Annual Reports on or before January 30th of each year. Lobbyists must also file a Mid-Session Report on or before February 25th of each year and an End of Session Report within 10 days after the end of each legislative session. 

Miss. Code § 5-8-9: Report of expenditures of lobbyist’s client; exceptions

Miss. Code § 5-8-11: Report of payments received by a lobbyist from each lobbyist’s clients; exceptions

Form Type / NameForm Number / Link
Mississippi Secretary of State: Lobbying HomeLobbying
Lobbying in Mississippi: 2019 Guide2019 Lobbying Guide
2019 Lobbyist Reporting Deadlines2019 Lobbyist Deadlines
Lobbyist Registration and Reporting PortalRegistration and Reporting Portal

Shipping Regulations

Mississippi does not have any specific restrictions concerning the shipping of tobacco products to the consumer. 

Every distributor, wholesaler, dealer, or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business.

Miss. Code § 27-69-5: Permit required, and the penalty for failure to secure or renew same

Miss. Code § 27-69-7: Permit and privilege taxes required; penalty for violations

No distributor or wholesaler of tobacco products shall sell, distribute, deliver, or in any other manner transfer any tobacco products for sale at retail to any person not possessing a valid tobacco permit under Section 27-69-1 et seq., Mississippi Code of 1972.

Miss. Code § 97-32-19

Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.

Miss. Code § 27-69-79

Additional information about licensing in Mississippi is available under the Operating Your Business tab above.

It shall be an absolute affirmative defense that the person or entity giving tobacco products through the mail to an individual under eighteen (18) years of age in violation of this article had requested and received documentary or written evidence from such person purportedly establishing his age to be at least eighteen (18) years of age.

Miss. Code § 97-32-5

Mississippi imposes an excise tax on each person or dealer in cigars, stogies, snuff, chewing tobacco, or tobacco substitutes on the sale, use, gift, possession, consumption, handling or distribution in the state. The tax is declared to be on the vendee, user, consumer, or possessor of tobacco in Mississippi, and when the tax is paid by any other person, such payment is considered an advance payment and will be added to the price of the tobacco and recovered from the ultimate consumer or user.

Foreign manufacturers, wholesalers, or distributors shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into Mississippi at any and all reasonable times.

Miss. Code § 27-69-13: Applicability of tax

Miss. Code § 27-69-7:  Permit and privilege taxes required; penalty for violations

The tax on tobacco products is in addition to all other privileges, licenses, and any and all other taxes imposed by law in the state. However, nothing in Miss. Code § 27-69-23 will be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by Miss. Code ch. 27-69.

Miss. Code § 27-69-23: Tax additional

Any municipality within the state, in which any business licensed under the provisions of state tobacco tax laws, may be carried on, has the right to impose upon persons engaged in such business, an annual privilege tax of not more than 50% of the permit fee imposed by Miss. Code § 27-69-7. However, no person engaged in the wholesale sale or distribution of cigars, cigarettes, or smoking tobacco taxed by state law may be taxed by any municipality other than that in which the warehouse or wholesale business is located.

Miss. Code § 27-69-69: Municipalities may impose privilege tax upon dealers in cigarettes

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.