TOBACCO

General Information

• An excise tax is imposed on cigarettes and all tobacco products other than cigarettes manufactured or imported into Mississippi.
• The excise tax rate is 3.4 cents per cigarette or sixty-eight cents per pack of 20 cigarettes
• The excise tax rate for other tobacco products is 15% of manufacturer’s list price

Frequently Asked Questions​
 

Permit Required to Sell Tobacco Products

You can apply online for your Tobacco Permit. Go to TAP​ and follow instructions for online registration.

Once you complete TAP registration, you can then make application for a Tobacco Permit.

Tobacco returns are filed and cigarette stamp orders are made online through TAP.

Permit Fees

• Retail: There is no fee for a permit or license, but any entity selling tobacco at retail must have a permit.
• Wholesale: The annual fee for a wholesale permit is $100.

Due Dates

Cigarette Stamps

• Cash order, the payment is due with order
• Bonded order, payment is due 30 days from invoice date

Other Tobacco Products

• Wholesaler or Manufacturer return is due 15th of each succeeding month
• Retailer return is due within 48 hours of receipt of product

Cigarette Minimum Price

• Cigarettes are subject to minimum price law
• Unfair Cigarette Sales Law, Title 75, Chapter 23, Mississippi Code Annotated Mississippi Code at Lexis Publishing​
• Minimum Cigarette Price Calculation Worksheet for:
  • Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2024
  • Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2023
  • Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2022
  • Wholesalers - Cigarettes from Participating Manufacturers
  • Retailers

Notices and Technical Bulletins

Tobacco Notices and Technical Bulletins

Forms

Tobacco Forms

Tobacco returns are filed, and cigarette stamp orders are made online through TAP.

Laws and Regulations

The following tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing.

• Tobacco Tax - Mississippi Code Annotated, Section 27-69-1
• Licenses (Permits) - Mississippi Code Annotated, Section 27-69-7
• Excise Tax - Mississippi Code Annotated, Section 27-69-13
• Mississippi Juvenile Tobacco Access Prevention Act - Mississippi Code Annotated, Section 97-32-1
• Unfair Cigarette Sales Law - Mississippi Code Annotated, Section 75-23-1