Mississippi legislation · 2026 Regular Session
Mississippi HB1845: Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.
Status: Failed, February 25, 2026
AN ACT TO AMEND SECTION 27-69-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TOBACCO" UNDER THE TOBACCO TAX LAW; TO DEFINE THE TERMS "ENDS PRODUCT" AND "VAPOR PRODUCT" UNDER THE TOBACCO TAX LAW; TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO LEVY AN EXCISE TAX ON ENDS PRODUCT AND VAPOR PRODUCTS; TO AMEND SECTIONS 27-69-15, 27-69-27, 27-69-33 AND 27-69-35, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE DERIVED FROM THE EXCISE TAX ON ENDS PRODUCTS AND VAPOR PRODUCTS SHALL BE DEPOSITED INTO THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND CREATED IN THIS ACT; TO BRING FORWARD SECTION 27-69-69, MISSISSIPPI CODE OF 1972, WHICH IS A SECTION OF THE TOBACCO TAX LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO CREATE THE "UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND" AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE FUND SHALL BE USED BY THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER, UPON APPROPRIATION BY THE LEGISLATURE, FOR THE SUPPORT AND MAINTENANCE OF THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-69-3, mississippi code of 1972, to revise the definition of the term "tobacco" under the tobacco tax law; to define the terms "ends product" and "vapor product" under the tobacco tax law; to amend section 27-69-13, mississippi code of 1972, to levy an excise tax on ends product and vapor products; to amend sections 27-69-15, 27-69-27, 27-69-33 and 27-69-35, mississippi code of 1972, in conformity thereto…
From the introduced text:
AN ACT TO AMEND SECTION 27-69-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TOBACCO" UNDER THE TOBACCO TAX LAW; TO DEFINE THE TERMS "ENDS PRODUCT" AND "VAPOR PRODUCT" UNDER THE TOBACCO TAX LAW; TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO LEVY AN EXCISE TAX ON ENDS PRODUCT AND VAPOR PRODUCTS; TO AMEND SECTIONS 27-69-15, 27-69-27, 27-69-33 AND 27-69-35, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE DERIVED FROM THE EXCISE TAX ON ENDS PRODUCTS AND VAPOR PRODUCTS SHALL BE DEPOSITED INTO THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND CREATED IN THIS ACT; TO BRING FORWARD SECTION 27-69-69, MISSISSIPPI CODE OF 1972, WHICH IS A SECTION OF THE TOBACCO TAX LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO CREATE THE "UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE FUND" AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE FUND SHALL BE USED BY THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER, UPON APPROPRIATION BY THE LEGISLATURE, FOR THE SUPPORT AND MAINTENANCE OF THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER CANCER CENTER AND RESEARCH INSTITUTE; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-69-3, Mississippi …
Sponsors
- Felsher, Kevin (R, 117) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Tobacco tax
Common questions
- What is HB1845?
- HB1845 is a bill in the Mississippi Legislature (2026 Regular Session): Tobacco tax; tax ENDS product and vapor products and use revenue for UMMC Cancer Center and Research Institute.
- What does HB1845 do?
- In its own words: An act to amend section 27-69-3, mississippi code of 1972, to revise the definition of the term "tobacco" under the tobacco tax law; to define the terms "ends product" and "vapor product" under the tobacco tax law; to amend section 27-69-13, mississippi code of 1972, to levy an excise tax on ends product and vapor products; to amend sections 27-69-15, 27-69-27, 27-69-33 and 27-69-35, mississippi code of 1972, in conformity thereto…
- What is the status of HB1845?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored HB1845?
- Felsher, Kevin (R, 117).
- Where is the official record for HB1845?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1845.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.