Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sales of.

An Act Relating To The Sale Of Cigarettes In Mississippi; To Define Certain Terms; To Require Each Cigarette Manufacturer Whose Cigarettes Are Sold In Mississippi To File An Annual Certification With The Commissioner Of Revenue Containing Specified Information About The Manufacturer And Its Cigarettes; To Require The Commissioner To Maintain A State Cigarette Directory Available To The Public On The Department Of Revenue's Website; To Prohibit The Sale Of A Manufacturer's Cigarettes If The Manufacturer Is Not Listed On The Directory; To Give Retailers And Importers, Distributors And Wholesalers An Opportunity To Dispose Of Their Cigarette Inventory That Is Not Authorized To Be Sold In The Directory Before The Inventory Is Seized; To Establish Civil Penalties For Retailers And Other Entities Selling Cigarettes That Are Not Included In The Directory; To Require Manufacturers To Have A Registered Agent In The State For Service Of Process; To Require Unannounced Compliance Checks By The Department Of Revenue; To Authorize The Commissioner Of Revenue To Promulgate Rules And Regulations, And To Use Fees And Penalties Collected, For The Administration And Enforcement Of This Act; To Require Annual Reports To The Legislature On The Status Of The State Cigarette Directory And Enforcement Activities; To Bring Forward Section 27-69-53, Mississippi Code Of 1972, Which Authorizes The Confiscation Of Cigarettes Not Having Stamps Affixed To The Package As Required Under The Tobacco Tax Law, For Purposes Of Possible Amendment; To Bring Forward Section 27-69-55, Mississippi Code Of 1972, Which Establishes Procedures For The Seizure Of Certain Tobacco Products Under The Tobacco Tax Law, For Purposes Of Possible Amendment; To Bring Forward Section 27-69-59, Mississippi Code Of 1972, Which Provides For The Search And Seizure Of Illegally Sold Tobacco Products, For Purposes Of Possible Amendment; To Provide That, No Later Than September 1, 2025, Every Manufacturer Of An Electronic Nicot