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MississippiHB 18962025 Regular SessionHouseWALLET

Excise tax; impose on kratom products and revise provisions relating to purchase of tobacco products from outside MS.

Sponsored By: Kevin Horan (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 3 costs, 0 mixed.

Kratom buyers pay a new 25% tax

Beginning July 1, 2025, Mississippi adds a tax of 25% of the manufacturer's list price to covered kratom products. Covered products are foods or dietary supplements containing kratom leaf or kratom leaf extract. The tax covers sales, use, consumption, handling, distribution, gifts, and possession in Mississippi, and applies alongside other taxes. Buyers, users, consumers, or possessors owe the tax. If someone else pays it first, they must add it to the price and recover it from the final consumer or user.

Tobacco buyers face 48-hour tax deadline

Beginning July 1, 2025, a tax-payment rule covers personal-use retail purchases in Mississippi of tobacco products from outside the state. If Mississippi tobacco tax has not already been imposed, buyers must pay it directly to the Mississippi Department of Revenue. Payment is due within 48 hours after purchase. Cigarettes and heated tobacco products are excluded.

Tobacco sellers face monthly tax-payment deadline

Beginning July 1, 2025, Mississippi tobacco wholesalers and retailers must pay state tobacco tax when it has not already been imposed. This covers products bought from out-of-state wholesalers or manufacturers, excluding cigarettes and heated tobacco products. Sellers must pay the Mississippi Department of Revenue directly by the 20th of the month after selling to a Mississippi customer.

Sponsors & Cosponsors

Sponsor

  • Kevin Horan

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 322 • No: 4

House vote • 3/31/2025

Conference Report Adopted

Yes: 112 • No: 0

Senate vote • 3/31/2025

Conference Report Adopted

Yes: 45 • No: 4 • Other: 1

Senate vote • 3/18/2025

Passed As Amended

Yes: 51 • No: 0

House vote • 2/26/2025

Passed

Yes: 114 • No: 0

Actions Timeline

  1. Approved by Governor

    4/17/2025legislature

  2. Enrolled Bill Signed

    4/3/2025Senate

  3. Enrolled Bill Signed

    4/2/2025House

  4. Motion to Reconsider Tabled

    4/1/2025House

  5. Conference Report Adopted

    3/31/2025Senate

  6. Motion to Reconsider Entered (Lamar, Steverson)

    3/31/2025House

  7. Conference Report Adopted

    3/31/2025House

  8. Conference Report Filed

    3/28/2025House

  9. Conference Report Filed

    3/28/2025Senate

  10. Conferees Named Harkins,Fillingane,Blount

    3/27/2025Senate

  11. Conferees Named Lamar,Steverson,Horan

    3/25/2025House

  12. Decline to Concur/Invite Conf

    3/20/2025House

  13. Returned For Concurrence

    3/19/2025Senate

  14. Passed As Amended

    3/18/2025Senate

  15. Amended

    3/18/2025Senate

  16. Title Suff Do Pass As Amended

    3/17/2025Senate

  17. Referred To Finance

    3/4/2025Senate

  18. Transmitted To Senate

    2/27/2025House

  19. Passed

    2/26/2025House

  20. Title Suff Do Pass

    2/25/2025House

  21. Referred To Ways and Means

    2/25/2025House

Bill Text

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