Mississippi 2022 Regular Session

Mississippi House Bill HB892

Introduced
1/17/22  
Refer
1/17/22  

Caption

Tobacco; increase excise tax on all products except cigarettes.

Impact

The increase in excise tax is expected to have significant implications on state revenue and public health initiatives. Supporters argue that higher taxes on tobacco products can discourage consumption, particularly among younger populations and lower-income individuals, thereby aiming to improve public health outcomes. Moreover, additional revenue generated through this tax could be allocated to health programs and education aimed at reducing tobacco use. However, it is essential to consider how this might impact local businesses that sell tobacco products, as these increased costs could be passed on to consumers.

Summary

House Bill 892 aims to amend Section 27-69-13 of the Mississippi Code of 1972 to increase the excise tax levied on various tobacco products, excluding cigarettes. This legislative measure seeks to adjust the tax rate from fifteen percent (15%) to twenty-two and one-half percent (22.5%) of the manufacturer's list price for a range of tobacco products, including cigars, stogies, snuff, and chewing and smoking tobacco. The proposed changes reflect the state's intention to enhance revenue through increased taxation on tobacco goods, which are known for their potential health risks.

Contention

Notably, House Bill 892 could ignite debates regarding the balance between generating state revenue and promoting public health versus protecting local businesses in the tobacco retail sector. Opponents of the tax increase may argue that it disproportionately affects small retailers and consumers, potentially leading to decreased sales and economic activity. Furthermore, discussions around the effectiveness of tax increases in genuinely curbing tobacco use will likely arise, with differing opinions on whether financial deterrents are sufficient for significant behavioral changes among consumers.

Companion Bills

No companion bills found.

Previously Filed As

MS HB755

Tobacco; increase excise tax on all products except cigarettes.

MS HB855

Tobacco; increase excise tax on all products except cigarettes.

MS HB1096

Cigarettes; increase excise tax on.

MS HB746

Cigarettes; increase excise tax on.

MS HB856

Cigarettes; increase excise tax on.

MS SB3105

Tobacco excise tax; provide rate for heated tobacco products.

MS SB3124

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

MS SB2139

Tobacco tax; define tobacco products to include electronic smoking devices for purposes of 15% excise tax.

MS HB1943

Tobacco; define "heated tobacco product" under tobacco tax law and provide for rate of excise tax.

MS SB2062

Tobacco tax; define tobacco products to include electronic smoking devices for purposes of 15% excise tax.

Similar Bills

MS SB3124

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

MS SB2312

Unfair Cigarette Sales Law; increase the presumptions of the cost of doing business and cartage cost by a wholesale dealer.

MS HB1896

Excise tax; impose on kratom products and revise provisions relating to purchase of tobacco products from outside MS.

MS HB1557

Small Business Fair Trade Act.

MS HB1571

Unfair Cigarette Sales Law; increase allowable markup on cigarettes.

MS HB1652

Tobacco tax; tax vapor products.

MS SB2583

Small Business Fair Trade Act; enact.

MS HB746

Cigarettes; increase excise tax on.