MISSISSIPPI LEGISLATURE
2025 Regular Session
To: Ways and Means
By: Representative Horan
AN ACT TO IMPOSE AN EXCISE TAX ON KRATOM PRODUCT; TO DEFINE THE TERMS "KRATOM PRODUCT", "KRATOM LEAF" AND "KRATOM LEAF EXTRACT" FOR THE PURPOSES OF THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) For purposes of this section, the following words and phrases have the meanings ascribed in this subsection unless the context clearly requires otherwise:
(a) "Kratom leaf" means the leaf of the kratom plant (Mitragyna speciosa) in fresh or dehydrated (dried) form and subjected to no post-harvest processing other than:
(i) Drying or size reduction (e.g., by cutting, milling, or similar procedure); and
(ii) Cleaning or sterilization through the application of heat, steam, pressurization, irradiation or other standard treatments applied to food ingredients.
(b) "Kratom leaf extract" means the material extracted from kratom leaves via application of a solvent consisting of water, ethanol or food grade carbon dioxide, or any other solvent allowed by federal or state regulation to be used in the manufacturing of a food ingredient.
(c) "Kratom product" means a food or dietary supplement that consists of or contains kratom leaf or kratom leaf extract.
(2) In addition to any other tax provided for by law, there imposed, levied and assessed, a tax on each person or dealer in kratom product upon the sale, use, consumption, handling or distribution in the State of Mississippi, an excise tax at the rate of fifteen percent (15%) of the manufacturer's list price. This tax is levied upon the sale, use, gift, possession or consumption of kratom product within the State of Mississippi, and the impact of the tax levied by this section is hereby declared to be on the vendee, user, consumer or possessor of kratom product in this state; and when said tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the kratom product and recovered from the ultimate consumer or user.
SECTION 2. This act shall take effect and be in force from and after July 1, 2025.