Mississippi 2026 Regular Session

Mississippi House Bill HB1845

Introduced
2/6/26  
Refer
2/6/26  

Caption

Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.

Impact

This bill is expected to significantly impact the state's regulations surrounding tobacco and alternative tobacco products. By formally taxing ENDS and vapor products, the state not only creates a new revenue stream but also places these products under the same scrutiny and regulation as traditional tobacco products. This could lead to increased compliance costs for businesses engaged in the sale of these products, which may ultimately be passed on to consumers. Moreover, the linking of tax revenue to cancer research funding could provide substantial benefits for public health initiatives in Mississippi.

Summary

House Bill 1845 aims to amend the existing tobacco tax laws in Mississippi by revising the definition of 'tobacco' to include ENDS and vapor products. The bill proposes to impose an excise tax on the sale and distribution of these products, which have gained popularity in recent years as alternatives to traditional tobacco products. Additionally, it outlines how the revenue generated from this new tax will be designated for the University of Mississippi Medical Center Cancer Center and Research Institute Fund, thereby linking tobacco taxation directly to healthcare funding.

Contention

Despite the potential benefits, HB 1845 is likely to encounter opposition from various stakeholders, including businesses that stand to be affected by new tax obligations and consumers who may experience increased prices. Concerns may also be raised regarding whether taxing these products could inadvertently discourage adults from using safer alternatives to smoking traditional cigarettes, potentially undermining public health goals. Balancing effective regulation and taxation of ENDS and vapor products while promoting public health will be a key point of contention in the debate surrounding this bill.

Companion Bills

No companion bills found.

Previously Filed As

MS HB996

Tobacco tax; tax vapor products and use revenue for certain mental health purposes.

MS HB1652

Tobacco tax; tax vapor products.

MS SB2139

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

MS SB3124

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

MS HB1896

Excise tax; impose on kratom products and revise provisions relating to purchase of tobacco products from outside MS.

MS SB2691

MS Juvenile Tobacco Access Prevention Act; amend to prohibit the sale of tobacco or tobacco products to those under age 21.

MS HB410

Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.

MS HB916

Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sale of.

MS SB2850

Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sales of.

MS SB2663

Alternative nicotine products; prohibit distribution or sale of certain products.

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