69-13. Applicability of tax
There is hereby imposed, levied and assessed, to be collected and paid
as hereinafter provided in this chapter, an excise tax on each person
or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and
smoking tobacco, or substitutes therefor, upon the sale, use, consumption,
handling or distribution in the State of Mississippi, as follows:
(a) On cigarettes, the rate of tax shall be Three and Four-tenths Cents (3.4
cent(s) ) on each cigarette sold with a maximum length of one hundred
twenty (120) millimeters; any cigarette in excess of this length shall
be taxed as if it were two (2) or more cigarettes. Provided, however,
if the federal tax rate on cigarettes in effect on June 1, 1985, is reduced,
then the rate as provided herein shall be increased by the amount of the
federal tax reduction. Such tax increase shall take effect on the first
day of the month following the effective date of such reduction in the
federal tax rate.
(b) On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all
other tobacco products except cigarettes, the rate of tax shall be fifteen
percent (15%) of the manufacturer's list price.
No stamp evidencing the tax herein levied on cigarettes shall be of a denomination
of less than One Cent (1 cent(s) ), and whenever the tax computed at the
rates herein prescribed on cigarettes shall be a specified amount, plus
a fractional part of One Cent (1 cent(s) ), the package shall be stamped
for the next full cent; however, the additional face value of stamps purchased
to comply with taxes imposed by this section after June 1, 1985, shall
be subject to a four percent (4%) discount or compensation to dealers
for their services rather than the eight percent (8%) discount or compensation
allowed by Section 27-69-31.
Every wholesaler shall purchase stamps as provided in this chapter, and
affix the same to all packages of cigarettes handled by him as herein provided.
The above tax is levied upon the sale, use, gift, possession or consumption
of tobacco within the State of Mississippi, and the impact of the tax
levied by this chapter is hereby declared to be on the vendee, user, consumer
or possessor of tobacco in this state; and when said tax is paid by any
other person, such payment shall be considered as an advance payment and
shall thereafter be added to the price of the tobacco and recovered from
the ultimate consumer or user.