Mississippi imposes an excise tax on each person or dealer of cigars, stogies, snuff, chewing tobacco, or tobacco substitutes and their sale, use, gift, possession, consumption, handling or distribution in the state. The tax is declared to be on the vendee, user, consumer, or possessor of tobacco in Mississippi, and when the tax is paid by any other person, such payment is considered an advance payment and will be added to the price of the tobacco and recovered from the ultimate consumer or user.
The tax on tobacco products is in addition to all other privileges, licenses, and any and all other taxes imposed by law in the state. However, nothing in Miss. Code § 27-69-23 will be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by Miss. Code ch. 27-69.
Any municipality within the state, in which any business licensed under the provisions of state tobacco tax laws, may be carried on, has the right to impose upon persons engaged in such business, an annual privilege tax of not more than 50% of the permit fee imposed by Miss. Code § 27-69-7. However, no person engaged in the wholesale sale or distribution of cigars, cigarettes, or smoking tobacco taxed by state law may be taxed by any municipality other than that in which the warehouse or wholesale business is located.
All permitted wholesalers must file a Tobacco Tax Return with the Department of Revenue on or before the 15th day of each month, along with payment for taxes due. Retailers who acquire untaxed tobacco products must file a Tobacco Tax Return within 48 hours of receipt of the product. Tobacco Tax Returns are filed online through the Taxpayer Access Portal (TAP) at https://tap.dor.ms.gov/_/.
Miss. Code § 27-69-27: Manner and time of affixing stamps; manufacturers and wholesale distributors excepted
“Tobacco” means any cigarettes, cigars, cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco, or substitutes therefor, prepared in such manner as to be suitable for smoking in a pipe or cigarette) and including plug and twist chewing tobacco and snuff, when such “tobacco” is manufactured and prepared for sale or personal consumption.
“Distributor” includes every person, except retailers, in the state who manufactures or produces tobacco or who ships, transports, or imports into this state, or in any manner acquires or possesses tobacco, and makes a first sale of the same in the state.
“Wholesaler” includes dealers, whose principal business is that of a wholesale dealer or jobber, who is known to the retail trade as such, and whose place of business is located in Mississippi or in a state which affords reciprocity to wholesalers domiciled in Mississippi, who shall sell any taxable tobacco to retail dealers only for the purpose of resale.
“Retailer” includes every person, other than a wholesale dealer, as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale tobacco to the consumer. The sale of tobacco in quantity lots by retailers to other retailers, transient vendors, or other persons, shall not be construed as wholesale and will not qualify such retailer for a permit as a wholesaler.
“Dealer” includes every person, firm, corporation or association of persons, except retailers as defined herein, who manufacture tobacco for distribution, for sale, for use or for consumption in the State of Mississippi. “Dealer” also means any person, firm, corporation or association of persons, except retailers as defined herein, who imports tobacco from any state or foreign country for distribution, sale, use, or consumption in the State of Mississippi.
“Manufacturer’s list price” means the full sales price at which tobacco is sold or offered for sale by a manufacturer to the wholesaler or distributor in this state without any deduction for freight, trade discount, cash discounts, special discounts or deals, cash rebates, or any other reduction from the regular selling price. In the event freight charges on shipments to wholesalers or distributors are not paid by the manufacturer, then such freight charges required to be paid by the wholesalers and distributors will be added to the amount paid to the manufacturer in order to determine “manufacturer’s list price.” In the case of a wholesaler or distributor whose place of business is located outside this state, the “manufacturer’s list price” for tobacco sold in this state by such wholesaler or distributor will in all cases be considered to be the same as that of a wholesaler or distributor located within the state.