Every wholesaler or retailer who desires to engage in the sale or use of tobacco upon which a tax is required to be paid must obtain a Tobacco Permit from the Department of Revenue by registering for Mississippi’s Taxpayer Access Point (TAP) at https://tap.dor.ms.gov/_/ and then applying for the permit through TAP. An application must be filed and a permit obtained for each place of business owned or operated by each wholesaler or retailer. There is no fee for Retail Tobacco Permits, and these permits are valid as long as the permit holder continues in the same business at the same location, unless the permit is revoked. The fee for Wholesale Tobacco Permits is $100, and these permits expire on January 31st of every year and must be renewed through TAP annually.
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 TAP at https://tap.dor.ms.gov/_/.
Miss. Code § 27-69-27: Manner and time of affixing stamps; manufacturers and wholesale distributors excepted
Mississippi state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may therefore be allowed in these establishments. However, localities may impose more stringent laws or ordinances.
Localities may also require additional business licenses.