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Vapor Taxes - MS

Mississippi - No Excise Tax:  There are no taxes on vapor products

Information is current as of:  June 23, 2021  If you are aware of a change or error in this information, please write to


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DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context.  For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above.  If you are aware of a change or error in this information, please contact us.)

Alternative nicotine product means

(1) An electronic cigarette; or

(2) Any other product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling or by any other means;

(3) any electronic device that can be used to deliver nicotine to an individual inhaling from the device, including…any cartridge component, liquid, capsule or powder used to refill or resupply such an electronic device; or

(4) an electronic cigar or cigarillo.” 

Miss. Code Ann. § 97-32-51(1)(a) (2021)

Electronic cigarette means

“an electronic product or device that produces a vapor that delivers nicotine or other substances to the person inhaling from the device to stimulate smoking, and is likely to be offered to, or purchased by, consumers as an electronic cigarette, electronic cigar, electronic cigarillo or electronic pipe.” Miss. Code Ann. § 97-32-51(1)(b) (2021)