Tobacco
General Information
- An excise tax is imposed on cigarettes and all tobacco products other than cigarettes manufactured or imported into Mississippi.
- The excise tax rate is 3.4 cents per cigarette or sixty-eight cents per pack of 20 cigarettes
- The excise tax rate for other tobacco products is 15% of manufacturer’s list price
Frequently Asked Questions
Permit Required to Sell Tobacco Products
Retail
- Application for Retail Tobacco Permit and License
- There is no fee for a permit or license, but any entity selling tobacco at retail must have a permit
Wholesale
- Application for Wholesale Tobacco Permit and License
- The fee for a wholesale permit is $100 paid annually
Cigarette Minimum Price
- Cigarettes are subject to minimum price law
- Unfair Cigarette Sales Law, Title 75, Chapter 23, Mississippi Code Annotated Mississippi Code at Lexis Publishing
- Minimum Cigarette Price Calculation Worksheet for Wholesalers and for Retailers
Notices
Forms
- Tobacco Tax Stamp Order
- Tobacco Excise Return — Retailers, Manufacturers and Suppliers
- Tobacco Excise Return — Wholesaler (beginning July 1, 2009)
- Tobacco Excise Return — Wholesaler (through June 30, 2009)
- Wholesale Tobacco Dealer's Surety Bond
- Floor Tax Return, Retailer
- Floor Tax Return, Wholesaler
- Complete lines 1-25 as provided on the return.
- Calculate the discount on the back of the return by multiplying line 17 by 4%.
- Reduce your payment by the calculated discount
- Request for Credit on Returned Cigarettes Affidavit
Due Dates
Cigarette Stamps
- Cash order, the payment is due with order
- Bonded order, payment is due 30 days from invoice date
Other Tobacco Products
- Wholesaler or Manufacturer return is due 15th of each succeeding month
- Retailer return is due within 48 hours of receipt of product
Laws
The following tax laws administered by the Mississippi Tax Commission may be found at Mississippi Code at Lexis Publishing
- Tobacco Tax Laws, Title 27, Chapter 69, Mississippi Code Annotated (27-69-1)
- Mississippi Juvenile Tobacco Access Prevention Act, Title 97, Chapter 32, Mississippi Code Annotated
- Unfair Cigarette Sales Law, Title 75, Chapter 23, Mississippi Code Annotated
