Record and sources
Rules and source trail
Legal with restrictions
Mississippi permits regulated sales to people 21 or older. Sellers require the applicable permit, nicotine ENDS products must appear in the Department of Revenue directory, and tobacco/substitute products face excise and sales tax.
- Effective from
- 2026-08-22T00:00:00.000Z
- Supporting sources
- 6
Supporting sources
- Business Tax Frequently Asked Questions, version 1, Tobacco age, tax, internet, permit sections
- Tobacco, version 1, Permit, tax, and ENDS notice links
- Cigarette and ENDS Directories Now Available, version 1, Directory launch/update statement
- 2025 Legislation, version 1, HB 916 section
- Mississippi Sales and Use Taxes, version 1, Sales-tax rate/permit section
- HB 916 — As Sent to Governor, version 1, Sections 9-10