Skip to content
Bill of the Day: Vaping could receive...

Bill of the Day: Vaping could receive increased tobacco tax

By: Sarah Ulmer - January 13, 2021

In Senate Bill 2182, authored by Senator David Blount, it would define an “electronic smoking device” and add that to the definition of other tobacco products with a 15 percent extra tax.

The bill reads:  

Electronic smoking device” means any device that can be used to deliver aerosolized or vaporized nicotine to the person inhaling from the device, including, but not limited to, an  e-cigarette, e-cigar, e-pipe, vape pen or e-hookah. Electronic smoking device includes any component, part or accessory of such a device, whether or not sold separately, and includes any substance intended to be aerosolized or vaporized during the use of the device. Electronic smoking device does not include any battery or battery charger when sold separately. In addition, electronic smoking device does not include drugs, devices or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act.

 The current law indicates that cigars, cheroots, stogies, snug, chewing and smoking tobacco and all other tobacco products except cigarettes shall be taxed 15% of the manufacturer’s list price. This bill would add electronic smoking devices, or vapes, to that list.

About the Author(s)
author profile image

Sarah Ulmer

Sarah is a Mississippi native, born and raised in Madison. She is a graduate of Mississippi State University, where she studied Communications, with an emphasis in Broadcasting and Journalism. Sarah’s experience spans multiple mediums, including extensive videography with both at home and overseas, broadcasting daily news, and hosting a live radio show. In 2017, Sarah became a member of the Capitol Press Corp in Mississippi and has faithfully covered the decisions being made by leaders on some of the most important issues facing our state. Email Sarah: