Tobacco/ENDS; impose ENDS excise tax, and increase other tobacco excise taxes and presumed costs of doing business.

An Act To Amend Section 27-69-3, Mississippi Code Of 1972, To Define The Term "electronic Nicotine Delivery Systems" Or "ends Products" Under The Tobacco Tax Law; To Amend Section 27-69-13, Mississippi Code Of 1972, To Increase The Excise Tax On Cigarettes From 3.4¢ To 4.4¢ Per Cigarette Sold With A Maximum Length Of 120 Millimeters; To Increase The Excise Tax On Cigars, Cheroots, Stogies, Snuff, Chewing And Smoking Tobacco And All Other Tobacco Products Except Cigarettes, Heated Tobacco Products And Ends Products From 15% To 25% Of The Manufacturer's List Price; To Levy An Excise Tax Of 10¢ Per Liquid Milliliter Of Nicotine On Ends Products; To Amend Section 27-69-27, Mississippi Code Of 1972, To Conform; To Amend Section 75-23-5, Mississippi Code Of 1972, To Increase The Presumed Cost Of Doing Business By A Wholesale Dealer Under The Unfair Cigarette Sales Law From 2% To 4% Of The Basic Cost Of Cigarettes To The Wholesale Dealer; To Increase The Presumed Cost Of Doing Business By A Retailer Under The Unfair Cigarette Sales Law From 6% To 9-1/2% Of The Basic Cost Of Cigarettes To The Retailer; And For Related Purposes.