Tobacco; define "heated tobacco product" under tobacco tax law and provide for rate of excise tax.

This Mississippi bill updates state tax laws to officially include heated tobacco products under the existing definition of "tobacco." By amending the state code, the legislation ensures that these newer vaping devices are subject to the same excise tax rates as traditional cigarettes and other tobacco items. The law directly affects manufacturers, distributors, wholesalers, and retailers by requiring them to collect and remit taxes on heated tobacco products sold within the state. This change clarifies how the state classifies and taxes emerging tobacco products to maintain consistency with current tax regulations.