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Mississippi LAWS & TAXES
- It shall be unlawful for any person, or retailer, to sell, barter, deliver or give tobacco or vapor products to any individual under eighteen (18) years of age.1
- No person under eighteen (18) years of age shall purchase any tobacco or vapor product. No student of any high school, junior high school or elementary school shall possess tobacco on any educational property.1
- Mississippi’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Alligator, Anguilla, Arcola, Artesia, Baldwyn, Bassfield, Belmont, Beulah, Brandon, Brookhaven, Bruce, Byram, Calhoun City, Centreville, Charleston, Clinton, Coahoma, Coahoma County, Courtland, Crawford, Cruger, Diamondhead, Drew, Duck Hill, Duncan, Durant, Eden, Edwards, Ellisville, Ethel, Farmington, Fayette, Florence, Flowood, Forest, Friars Point, Fulton, Georgetown, Glendora, Heidelberg, Holly Springs, Houston, Indianola, Isola, Itta Bena, Iuka, Lexington, Louise, Louisville, Lula, Lyon, Magee, Mantachie, Mendenhall, Monticello, Moorhead, Nettleton, New Augusta, Oakland, Oxford, Petal, Pickens, Pittsboro, Plantersville, Prentiss, Quitman, Renova, Rolling Fork, Roxie, Saltillo, Sebastopol, Shaw, Shubuta, Sidon, Sledge, Southaven, Starkville, State Line, Summit, Sumner, Tupelo, Tutwiler, Utica, Walnut, Walnut Grove, Webb, Weir, Wesson, Woodland, Woodville, Yalobusha County
- Online sales require age verification via a third party service. This requirement could cause many out-of-state online retailers to refuse to ship to the state.3
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. Adams County already prohibits the sale of tobacco and vapor products to persons under the age of 21 years old.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 15% of the manufacturer’s price.2
- Vapor products do not have an additional state excise tax.