House Bill 1713

AN ACT TO AMEND SECTION 27-70-1, MISSISSIPPI CODE OF 1972, TO CLARIFY THE PURPOSE OF THE CHAPTER OF LAW RELATING TO TAXES IMPOSED ON CERTAIN CIGARETTES; TO AMEND SECTION 27-70-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TOBACCO SETTLEMENT AGREEMENT" FOR THE PURPOSES OF THAT; TO AMEND SECTIONS 27-70-5 AND 27-70-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE HEALTH IMPACT TAX SHALL NOT APPLY TO CIGARETTES THAT ARE SOLD, PURCHASED OR OTHERWISE DISTRIBUTED IN THIS STATE FOR SALE OUTSIDE THIS STATE; TO PROVIDE THAT A PERSON MAY NOT TRANSPORT FROM THIS STATE CERTAIN CIGARETTES FOR SALE IN ANOTHER STATE WITHOUT FIRST AFFIXING TO THE CIGARETTES THE STAMP REQUIRED BY THE STATE IN WHICH THE CIGARETTES ARE TO BE SOLD OR BY PAYING ANY OTHER EXCISE TAX ON THE CIGARETTES IMPOSED BY THE STATE IN WHICH THE CIGARETTES ARE TO BE SOLD UNLESS THIS PRACTICE IS PROHIBITED IN SUCH OTHER STATE; TO PROVIDE THAT THE HEALTH IMPACT TAX SHALL BE IMPOSED, LEVIED AND ASSESSED ON EACH DISTRIBUTOR OF CIGARETTES AND SHALL BE DUE AND PAYABLE ON OR BEFORE THE 15TH DAY OF THE MONTH NEXT SUCCEEDING THE MONTH IN WHICH THE CIGARETTES ARE SOLD, USED, CONSUMED, OR DISTRIBUTED IN THIS STATE; TO PROVIDE THAT CIGARETTE DISTRIBUTORS SHALL BE ELIGIBLE FOR A CREDIT UNDER CERTAIN CIRCUMSTANCES; TO PROVIDE PENALTIES FOR CIGARETTE DISTRIBUTORS WHO VIOLATE THE PROVISIONS OF THIS LAW; TO AMEND SECTION 27-69-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT INFORMATION IN PERMITS ISSUED UNDER THE TOBACCO TAX LAW MAY BE DISCLOSED TO THE HOLDER OF A WHOLESALER'S PERMIT AND TO LAW ENFORCEMENT AGENCIES OF THE STATE OR ANY POLITICAL SUBDIVISION OF THE STATE; TO AMEND SECTION 27-69-51, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF ANY WHOLESALER SUBJECT TO THE PROVISIONS OF THE TOBACCO TAX LAW SHALL CEASE TO DO BUSINESS IN THE STATE OF MISSISSIPPI, HE SHALL BE ALLOWED A REFUND OF THE TAX PAID ON CIGARETTES IN HIS POSSESSION; TO REPEAL SECTIONS 27-70-7, 27-70-11, 27-70-13, 27-70-15, 27-70-17 AND 27-70-21, MISSISSIPPI CODE OF 1972, WHICH IMPOSE A FEE ON NONSETTLING CIGARETTE MANUFACTURERS, PROVIDE FOR THE COMPUTATION, THE RATE OF INCREASE AND NOTICE OF THE FEE TO SUCH MANUFACTURERS, REQUIRE SUCH MANUFACTURERS TO CERTIFY THEIR COMPLIANCE WITH THE FEE REQUIREMENT, PROVIDE FOR A DIRECTORY OF CERTIFIED CIGARETTE MANUFACTURERS, REQUIRE CERTAIN CIGARETTE MANUFACTURERS TO PREPAY A FEE AND REQUIRE CERTAIN CIGARETTE MANUFACTURERS TO REGISTER WITH THE ATTORNEY GENERAL; AND FOR RELATED PURPOSES.

In the House of Representatives

• Robert L. Johnson III

  Sponsor

l9n doesn't hold this bill's text yet.

In the House of Representatives Feb 23 – Feb 24

1. Feb 23Referred to the House committee on Ways and Means
2. Feb 24Died in committee in the House