§ 27-69-23. Tax additional
The tax imposed by this chapter is in addition to all other privileges,
licenses, and any and all other taxes now imposed by law in this state;
but nothing in this section shall be construed to permit the taxation
by municipalities or boards of supervisors of the privilege taxed by this chapter.
§ 27-69-25. Unpaid taxes a debt
All taxes and penalties imposed under the provisions of this chapter remaining
due and unpaid shall constitute a debt to the State of Mississippi, which
may be collected from the person owing same by suit or otherwise.
§ 27-69-27. Manner and time of affixing stamps; manufacturers and
wholesale distributors excepted
The payment of the tax imposed by this chapter shall be evidenced by affixing
stamps to each individual package of cigarettes usually sold to consumers,
as distinguished from cartons or larger units which are composed of a
number of individual packages.
Except as otherwise provided in this paragraph, the stamp shall be affixed
within seventy-two (72) hours after the receipt of the cigarettes by the
wholesaler, and within forty-eight (48) hours after receipt of the cigarettes
by the retailer; provided, that in the case a dealer conducts a wholesale
and retail business at one (1) place of business, stamps shall be affixed
within forty-eight (48) hours after receipt of the cigarettes. However,
the provisions of this paragraph shall not apply to tobacco at the point
it is purchased at a sale under Section 27-69-56. The stamp must be so
securely affixed as to require the continued application of water or of
steam to remove it, or so that it cannot be otherwise removed without
destruction or mutilation.
The excise tax imposed on cigars, smoking tobacco, chewing tobacco, snuff
and all other tobacco products except cigarettes shall be computed by
the application of the excise tax rate to the manufacturer's list
price on all purchases of such tobacco. The excise tax shall be due and
payable on or before the fifteenth day of the month next succeeding the
month in which the tax accrues. The tax shall be filed with the commissioner
on forms prescribed by the commissioner.
Provided, however, manufacturers or other wholesale distributors of tobacco,
which are subject to the excise taxes imposed by Section 27-69-13 of this
chapter for the privilege of selling or using such tobaccos within this
state, who maintain "terminals" or warehouses in which such
tobaccos are stored, and who sell only to licensed wholesale dealers within
the state who are qualified to purchase and affix the stamps required,
may maintain such "spot stocks," intended only for such sales,
without affixing the stamps or filing returns and paying the tax.
Any person desiring to maintain such "terminal" or warehouse,
shall make application to the commissioner and obtain a permit to maintain
such stocks without affixing stamps thereto, for sale exclusively to out-of-state
purchasers, or licensed wholesale dealers within this state, and the commissioner
is hereby authorized to grant such permit upon the execution and filing
with the commissioner, by the applicant, a bond with surety companies,
authorized to do business in Mississippi, as surety thereon, and conditioned
for the strict compliance by the applicant, with the following conditions
under which said privilege may be granted.
The person maintaining such stock of untaxed tobacco shall supply to the
commissioner monthly, or at such times as the commissioner may require,
complete invoices of all tobaccos received, and shall also supply correct
invoices of all tobaccos removed from such "terminal" or warehouse,
said invoices to contain the correct name and address of all persons to
whom such tobacco shall be delivered or consigned, whether within or without
the State of Mississippi.
The penalty of such bond shall be determined by the commissioner, in an
amount sufficient to protect the State of Mississippi from any loss of
revenue which might occur by reason of the failure of principal to strictly
adhere to the requirement that no tobacco would be sold from such stock
within the State of Mississippi, except to licensed wholesale dealers.