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
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 Participating Manufacturers
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2023
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2022
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2021
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2020
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2019
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2018
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2017
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2016
- Wholesalers - Cigarettes from Non-settling Manufacturers July1, 2015
- Retailers
Notices
Notice to Tobacco Wholesalers Regarding Settling Manufacturers | August 29, 2023
Notice To All Non-settling Manufacturers | July 2023
Notice To All Non-settling Manufacturers | July 2022
Notice To All Non-settling Manufacturers | July 2021
Tobacco Stamp Change Notice | March 2021
Notice to Tobacco Wholesalers Regarding Expiration of Settling Manufacturing Agreement | March 16, 2021
Notice to Tobacco Manufacturers, Wholesale Dealers and Retailers | July 2020
Notice To All Non-settling Manufacturers | July 2020
Notice To All Non-settling Manufacturers | July 2019
Cigarette Stamp Delivery Charge | July 2018
Notice To All Non-settling Manufacturers | July 2018
Notice Regarding Stamp Redesign | September 2017
Notice To All Non-settling Manufacturers | July 2017
Notice To All Non-settling Manufacturers | July 2016
Notice Regarding Stamp Redesign | July 2015
Notice To All Tobacco Wholesalers Change In Shipping | July 2015
Notice To All Non-settling Manufacturers | July 2015
Notice To All Tobacco Wholesalers | September 2014
Notice To All Non-settling Manufacturers | July 2014
Notice To All Non-settling Manufacturers | July 2013
Notice To All Non-settling Manufacturers | February 2010
Cigarette Tax Increase, Retailer | May 2009
Cigarette Tax Increase, Wholesaler | May 2009
Forms
72-001 | Tobacco Stamps Affidavit Form
99-940 | Wholesale Tobacco Dealer's Surety Bond
Tobacco returns are filed and cigarette stamp orders are made online through TAP.
Laws
The following tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing
- Tobacco Tax Laws, Title 27, Chapter 69, Mississippi Code Annotated (27-69-1)
- Mississippi Juvenile Tobacco Access Prevention Act, Title 97, Chapter 32, Mississippi Code Annotated
- Unfair Cigarette Sales Law, Title 75, Chapter 23, Mississippi Code Annotated