MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Public Health and Human Services; Judiciary A
By: Representative Yancey
AN ACT TO AMEND SECTION 97-32-51, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "NICOTINE-ADJACENT PRODUCT" AND TO PROHIBIT THE SALE OF SUCH A PRODUCT TO AN INDIVIDUAL UNDER 21 YEARS OF AGE; TO AMEND SECTION 97-32-52, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR ENHANCED PENALTIES FOR DISTRIBUTION OF NICOTINE-ADJACENT PRODUCTS WITHIN A CERTAIN PROXIMITY TO EDUCATIONAL PROPERTY OR OTHER PUBLIC PLACES; TO AMEND SECTION 75-102-1, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "ENDS PRODUCT" TO INCLUDE NICOTINE-ADJACENT PRODUCTS; TO BRING FORWARD SECTION 75-102-2, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 97-32-51, Mississippi Code of 1972, is amended as follows:
97-32-51. (1) For the purposes of this chapter:
(a) (i) "Alternative nicotine product" means:
1. An electronic cigarette;
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, but not limited to, any cartridge component, liquid, capsule or powder used to refill or resupply such an electronic device; or
4. An electronic cigar or cigarillo.
(ii) Alternative nicotine product does not include:
1. A cigarette or other tobacco product as defined in Section 97-32-3;
2. A product that is a drug under 21 USCS 321(g)(1);
3. A product that is a device under 21 USCS 321(h); or
4. A combination product described in 21 USCS 353(g).
(b) (i) "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 simulate smoking, and is likely to be offered to, or purchased by, consumers as an electronic cigarette, electronic cigar, electronic cigarillo or electronic pipe.
(ii) Electronic cigarette does not include:
1. A cigarette or other tobacco products as defined in Section 97-32-3;
2. A product that is a drug under 21 USCS 321(g)(1);
3. A product that is a device under 21 USCS 321(h); or
4. A combination product described in 21 USCS 353(g).
(c) "Nicotine-adjacent product" means any product used in an open system vaporizing device to vaporize products including, but not limited to, 6-methylnicotine, commonly referred to as negative, and nicotinamide, commonly referred to as nixodine.
(2) No person, either directly or indirectly by an agent or employee, or by a vending machine owned by the person or located in the person's establishment, shall sell, offer for sale, give or furnish any alternative nicotine product or nicotine-adjacent product, or any cartridge, component, liquid, capsule or powder thereof, to an individual under twenty-one (21) years of age. The penalties described in this subsection shall be treble the fines described in this section, plus any other penalty provided by law, for the sale, use, possession or furnishing of a controlled substance or other substance to a person, if the alternative nicotine product or nicotine-adjacent product contains any controlled substance that is otherwise prohibited by law, or any other substance that causes the recipient of such to require emergency medical care as a result of using the product. Each violation of the provisions of this section shall be treated as a separate offense. A violation of this subsection is punishable as follows:
(a) By a fine of Two Hundred Fifty Dollars ($250.00) for a first offense;
(b) By a fine of Five Hundred Dollars ($500.00) for a second offense; and
(c) By a fine of One Thousand Dollars ($1,000.00) for a third or subsequent offense.
(3) Before selling, offering for sale, giving or furnishing an alternative nicotine product or a nicotine-adjacent product, or any cartridge, component liquid, capsule or powder thereof, to an individual, a person shall verify that the individual is at least twenty-one (21) years of age by:
(a) Examining from any individual that appears to be under twenty-seven (27) years of age a government-issued photographic identification that establishes the individual is at least twenty-one (21) years of age; or
(b) For sales made through the internet or other remote sales methods, performing an age verification through an independent, third-party age verification service that compares information available from public records to the personal information entered by the individual during the ordering process that establishes the individual is twenty-one (21) years of age or older.
SECTION 2. Section 97-32-52, Mississippi Code of 1972, is amended as follows:
97-32-52. (1) It shall be unlawful for any person who is in, on or within one thousand five hundred (1,500) feet of a building or outbuilding which is all or part of educational property as defined by Section 97-37-17 to sell or furnish an alternative nicotine product or a nicotine-adjacent product to any individual under twenty-one (21) years of age. Each violation of the provisions of this subsection (1) shall be treated as a separate offense.
(2) Upon conviction for violation of the provisions in subsection (1) of this section, the offender shall be punished as follows:
(a) For a first offense, a fine of Five Hundred Dollars ($500.00), and no more than twenty (20) hours of community service;
(b) For a second offense, a fine of One Thousand Dollars ($1,000.00), and no more than thirty (30) hours of community service; and
(c) For a third offense or subsequent offense, a fine of One Thousand Five Hundred Dollars ($1,500.00), and no more than fifty (50) hours of community service.
(3) It shall be unlawful for any person who is in, on or within one thousand (1,000) feet of any church, public park, ballpark, public gymnasium, youth center or movie theater to sell or furnish an alternative nicotine product or a nicotine-adjacent product to any individual under twenty-one (21) years of age. Each violation of the provisions of this subsection (3) shall be treated as a separate offense.
(4) Upon conviction for violation of the provisions in subsection (3) of this section, the offender shall be punished with treble the fines and community service described in subsection (2) of this section.
(5) If the alternative nicotine product or nicotine-adjacent product sold or furnished in violation of this section contains any controlled substance that is otherwise prohibited by law, or any other substance that causes the recipient to require emergency medical care as a result of using the product, the penalty, upon conviction, shall be treble the fines and community service described in subsection (2) of this section, plus any other penalty provided by law for the sale or furnishing of the controlled substance or other substance.
SECTION 3. Section 75-102-1, Mississippi Code of 1972, is amended as follows:
75-102-1. For purposes of this chapter, the following words and phrases shall have the meanings as defined in this section, unless the context clearly indicates otherwise:
(a) "Commissioner" means the Commissioner of Revenue of the Department of Revenue.
(b) "Department" means the Department of Revenue.
(c) "ENDS product":
(i) Means any noncombustible product that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, to produce vapor from nicotine in a solution or from a nicotine-adjacent product as defined in Section 97-32-51;
(ii) Includes a consumable nicotine liquid solution or nicotine-adjacent product suitable for use in an ENDS product, whether sold with the product or separately; and
(iii) Does not include any product regulated as a drug or device under Chapter V of the Federal Food, Drug, and Cosmetic Act (21 USC Section 351 et seq.).
(d) "Timely filed premarket tobacco product application" means an application pursuant to 21 USC Section 387j for an ENDS product containing nicotine derived from tobacco marketed in the United States as of August 8, 2016, that was submitted to the United States Food and Drug Administration on or before September 9, 2020, and accepted for filing.
(e) "FDA" means the United States Food and Drug Administration.
SECTION 4. Section 75-102-2, Mississippi Code of 1972, is brought forward as follows:
75-102-2. (1) Before September 1, 2025, and annually thereafter, every manufacturer of an ENDS product that is sold for retail sale or for sale to a consumer in Mississippi, whether directly or through an importer, wholesaler, distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver to the commissioner a certification, under penalty of perjury on a form and in a manner prescribed by the commissioner, that the manufacturer is compliant with this section and that, for each ENDS product sold in Mississippi:
(a) The manufacturer has received a marketing granted order for the ENDS product from the FDA pursuant to 21 USC Section 387j;
(b) The manufacturer submitted a timely filed premarket tobacco product application for the ENDS product to the FDA pursuant to 21 USC Section 387j, and the application either remains under review by the FDA or has received a denial order that has been and remains stayed by the FDA or court order, rescinded by the FDA, or vacated by a court; or
(c) The manufacturer is not required to submit an additional marketing granted order or premarket tobacco product application for the ENDS product, because the ENDS product merely reflects changes to the name, brand style, or packaging of an ENDS product that is covered under paragraph (a) or (b) of this subsection.
(2) The certification form shall separately list each brand name, category (e.g., e-liquid, power unit, device, e-liquid cartridge, e-liquid pod, disposable), product name, and flavor for each ENDS product that is sold in Mississippi.
(3) Each annual certification form shall be accompanied by:
(a) A copy of:
(i) The marketing granted order issued by the FDA pursuant to 21 USC Section 387j;
(ii) A copy of the acceptance letter issued by the FDA pursuant to 21 USC Section 387j for a timely filed premarket tobacco product application; or
(iii) A document issued by FDA or by a court confirming that the premarket tobacco product application has received a denial order that has been and remains stayed by FDA or court order, rescinded by FDA, or vacated by a court; and
(b) A payment of Five Hundred Dollars ($500.00) for each ENDS product each time a manufacturer submits an annual certification form for that ENDS product, but not to exceed Fifteen Thousand Dollars ($15,000.00) annually per manufacturer.
(4) The information submitted by the manufacturer pursuant to subsection (3)(a) of this section is considered confidential commercial or financial information for purposes of the Mississippi Public Records Act of 1983 (Section 25-61-1, et al). The manufacturer may redact certain confidential commercial or financial information provided under subsection (3)(a) of this section. The commissioner shall not disclose such information except as required or authorized by law.
(5) A manufacturer required to submit a certification form pursuant to this section shall notify the commissioner within thirty (30) calendar days of any material change to the certification form, including the issuance or denial of a marketing authorization or other order by the FDA pursuant to 21 USC Section 387j, or any other order or action by the FDA or any court that affects the ability of the ENDS product to be introduced or delivered into interstate commerce for commercial distribution in the United States.
(6) To the extent that 21 USC Section 387j is amended, or subsequent regulations or other official federal guidance or formal policy statement is issued, changing compliance requirements or standards for an ENDS product to become federally compliant, each manufacturer of an ENDS product that is sold for retail sale in Mississippi shall submit documentation to the commissioner substantiating compliance with such new federal requirements or standards within thirty (30) days of the date compliance with such requirement or standard is mandated. Failure to substantiate compliance with new federal requirements or standards shall be grounds for removal of the manufacturer and its ENDS products from the directory established in this section.
(7) Beginning on October 1, 2025, the commissioner shall maintain and make publicly available on the department's official website a directory that lists all ENDS product manufacturers, brand names, categories (e.g., e-liquid, e-liquid cartridge, e-liquid pod, disposable), product names, and flavors for which certification forms have been submitted and approved by the commissioner and shall update the directory at least monthly to ensure accuracy. The commissioner shall establish a process to provide manufacturers, licensed retailers, distributors, and wholesalers notice of the initial publication of the directory and changes made to the directory in the prior month.
(8) Neither a manufacturer nor its ENDS products shall be included or retained in the directory if the commissioner determines that any of the following apply:
(a) The manufacturer failed to provide a complete and accurate certification as required by subsection (1) of this section;
(b) The manufacturer submitted a certification that does not comply with the requirements of subsections (2) and (3) of this section;
(c) The manufacturer failed to include with its certification the payment required by subsection (3)(b) of this section;
(d) The manufacturer sold ENDS products in Mississippi required to be certified under this section during a period when either the manufacturer or the ENDS product had not been certified and listed on the directory; or
(e) The information provided by the manufacturer in its certification is determined by the commissioner to contain false information or contains material misrepresentations or omissions.
(9) The commissioner shall provide manufacturers notice and an opportunity to cure deficiencies before removing manufacturers or ENDS products from the directory.
(a) The commissioner may not remove the manufacturer or its ENDS products from the directory until at least thirty (30) business days after the manufacturer has been given notice of an intended action setting forth the reasons therefor. Notice shall be sufficient and be deemed immediately received by a manufacturer if the notice is sent either electronically or by facsimile to an electronic mail address or facsimile number, as the case may be, provided by the manufacturer in its most recent certification filed under subsections (2) and (3) of this section.
(b) The ENDS product manufacturer shall have fifteen (15) business days from the date of service of the notice of the commissioner's intended action to cure the deficiencies or otherwise establish that the ENDS product manufacturer or its ENDS products should be included in the directory.
(c) Retailers shall have thirty (30) days following the removal of a manufacturer or its ENDS products from the directory to sell such ENDS products that were in the retailer's inventory as of the date of removal.
(d) After thirty (30) calendar days following removal from the directory, the ENDS product of a manufacturer identified in the notice of removal and intended for retail sale or for sale to a consumer in Mississippi is subject to seizure, forfeiture, and destruction by the department, the Mississippi Attorney General's Office, or any law enforcement agency in the State of Mississippi, and may not be purchased or sold for retail sale or for sale to a consumer in Mississippi. The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the ENDS products are confiscated, except that no ENDS products may be seized from a consumer who has made a bona fide purchase of such ENDS product. The department, Mississippi Attorney General's Office, or other law enforcement agency in the State of Mississippi may store and dispose of the seized ENDS products as appropriate, in accordance with federal, state and local laws pertaining to storage and disposal of such ENDS products.
(10) (a) Except as provided in paragraphs (b) and (c) of this subsection (10), beginning on October 1, 2025, or on the date that the commissioner first makes the directory available for public inspection on the department's official website, whichever is later, ENDS products not included in the directory, shall not be sold for retail sale in Mississippi, either directly or through an importer, distributor, wholesaler, retailer, or similar intermediary or intermediaries.
(b) Each retailer shall have sixty (60) days from the date that the commissioner first makes the directory available for inspection on its the department's website to sell ENDS products that were in its inventory and not included in the directory or remove those ENDS products from inventory.
(c) Each distributor or wholesaler shall have sixty (60) days from the date that the commissioner first makes the directory available for inspection on the department's website to remove those ENDS products intended for sale in the state from its inventory.
(d) After sixty (60) calendar days following publication of the directory, ENDS products not listed in the directory and intended for retail sale or for sale to a consumer in Mississippi are subject to seizure, forfeiture, and destruction by the department, the Mississippi Attorney General's Office, or any law enforcement agency in the State of Mississippi, and may not be purchased or sold for retail sale or for sale to a consumer in Mississippi except as provided in subsection (9) of this section. The cost of such seizure, forfeiture, and destruction shall be paid by the person from whom the ENDS products are confiscated, except that no ENDS products may be seized from a consumer who has made a bona fide purchase of such ENDS product. The department, Mississippi Attorney General's Office, or other law enforcement agency may store and dispose of the seized ENDS products as appropriate, in accordance with federal, state, and local laws pertaining to storage and disposal of such ENDS products.
(11) (a) A manufacturer, retailer, distributor, wholesaler, or importer who sells or offers for sale an ENDS product for retail sale or for sale to a consumer in Mississippi that is not included in the directory shall be subject to a criminal penalty imposed by the Mississippi Attorney General's Office or a district attorney. Each violation of the provisions of this subsection (11) shall be treated as a separate offense. A violation of this subsection shall be punishable as follows:
(i) For each individual ENDS product offered for sale in violation of this section until the offending ENDS product is removed from the market or until the offending ENDS product is properly listed on the directory, the penalty shall be not more than Five Hundred Dollars ($500.00) per ENDS product per day.
(ii) For a second violation of this type within a twelve-month period, the penalty shall be at least Seven Hundred Fifty Dollars ($750.00), but not more than One Thousand Dollars ($1,000.00), per ENDS product per day.
(iii) For a third violation of this type within a twelve-month period after the initial violation, the penalty shall be at least One Thousand Dollars ($1,000.00), but not more than One Thousand Five Hundred Dollars ($1,500.00), per ENDS product per day.
(iv) For any subsequent violation, the Attorney General or district attorney may bring an action in the appropriate state court to prevent a manufacturer, retailer, distributor, wholesaler, or importer from selling or offering to sell an ENDS product that is not included in the directory.
(v) If the ENDS product contains any controlled substance, including, but not limited to, fentanyl, that causes the recipient of such to require emergency medical care as a result of using the ENDS product, then the applicable penalty described in this paragraph (a) shall be trebled, and any other penalty provided by law for the sale, possession, or furnishing of a controlled substance shall be added.
(b) Additionally, a manufacturer whose ENDS products are not listed in the directory and who causes the ENDS products that are not listed to be sold for retail sale in Mississippi, whether directly or through an importer, distributor, wholesaler, retailer, or similar intermediary or intermediaries, is subject to a civil penalty of Two Thousand Five Hundred Dollars ($2,500.00) per day for each individual ENDS product offered for sale in violation of this section until the offending ENDS product is removed from the market or until the offending ENDS product is properly listed on the directory. In addition, any manufacturer that falsely represents any information required by a certification form shall be guilty of a misdemeanor for each false representation.
(c) In an action to enforce this section, the state shall be entitled to recover costs, including the costs of investigation, expert witness fees and reasonable attorney fees.
(d) A repeated violation of this section shall constitute a deceptive trade practice under Section 75-24-5.
(12) (a) A manufacturer not registered to do business in the state shall, as a condition precedent to having its name or its products listed and retained in the directory, appoint and continually engage without interruption a registered agent in Mississippi for service of process on whom all process and any action or proceeding arising out of the enforcement of this section may be served. The manufacturer shall provide to the commissioner the name, address, and telephone number of its agent for service of process and shall provide any other information relating to its agent as may be requested by the commissioner.
(b) A manufacturer located outside of the United States shall, as an additional condition precedent to having its products listed or retained in the directory, cause each of its importers of any of its ENDS products to be sold in Mississippi to appoint, and continually engage without interruption, the services of an agent in the state in accordance with the provisions of this section. All obligations of a manufacturer imposed by this section with respect to appointment of its agent shall also apply to the importers with respect to appointment of their agents.
(c) A manufacturer shall provide written notice to the commissioner thirty (30) calendar days prior to the termination of the authority of an agent appointed under paragraphs (a) and (b) of this subsection (12). No less than five (5) calendar days prior to the termination of an existing agent appointment, a manufacturer shall provide to the commissioner the name, address and telephone number of its newly appointed agent for service of process and shall provide any other information relating to the new appointment as may be requested by the commissioner. In the event an agent terminates an agency appointment, the manufacturer shall notify the commissioner of the termination within five (5) calendar days and shall include proof to the satisfaction of the commissioner of the appointment of a new agent.
(13) (a) Any nonresident or foreign manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its name or its ENDS products listed and retained in the directory submit to the commissioner a surety bond or other cash security payable to the State of Mississippi in the amount of Twenty-five Thousand Dollars ($25,000.00). The bond shall be posted by a corporate surety located within the United States.
(b) The bond shall be conditioned on the performance by the manufacturer of all requirements and obligations imposed by this section. A surety on a manufacturer's bond shall be liable up to the amount of the bond, and the state may execute on such surety bond, for the payment of fines and penalties imposed on the manufacturer under this section and for the costs of seizure and destruction of ENDS products sold in violation of this section. If the state executes on the surety bond, it may require the manufacturer to provide an additional bond as a condition precedent for retaining the manufacturer or its ENDS products in the directory.
(c) A surety on a bond furnished by a manufacturer as provided in this section shall be released and discharged from liability to the state accruing on the bond after expiration of sixty (60) days from the date upon which such surety shall have lodged with the commissioner a written request to be released and discharged. This provision shall not operate to relieve, release, or discharge the surety from liability already accrued or which shall accrue before the expiration of the sixty-day period. The commissioner shall, upon receiving any such request, notify the manufacturer who furnished the bond. Unless the manufacturer, on or before the expiration of the sixty-day period, files with the commissioner a new bond, with the surety approved by and acceptable to the commissioner, the commissioner shall remove the manufacturer and its ENDS products from the directory.
(14) Each retailer, distributor, and wholesaler that sells or distributes ENDS products in this state or sells ENDS products to consumers in this state shall be subject to at least two (2) unannounced compliance checks annually by the department for purposes of enforcing this section. Unannounced follow-up compliance checks of all noncompliant retailers, distributors, and wholesalers shall be conducted within thirty (30) days after any violation of this article. The department shall publish the results of all compliance checks annually and shall make the results available to the public upon request. This section does not affect the authority of the Attorney General's Office under Section 97-32-21 to ensure compliance with the Mississippi Juvenile Tobacco Access Prevention Act of 1997 by conducting random, unannounced inspection checks where alternative nicotine products, tobacco, or tobacco products are sold or distributed. The Attorney General's Office shall also have the authority to conduct random, unannounced inspections at locations where ENDS products are sold to ensure compliance with this section.
(15) The commissioner may promulgate rules necessary to effectuate the purposes of this section. By January 1, 2026, the department shall promulgate rules and regulations and implement a permitting process for retailers, wholesalers, and distributors of ENDS products in Mississippi.
(16) All fees and penalties collected by the commissioner pursuant to this section shall be used for administration and enforcement of this section.
(17) Before January 1, 2026, and annually thereafter, the commissioner shall provide a report to the Legislature regarding the status of the directory, manufacturers and ENDS products included in the directory, revenue and expenditures related to administration of this section, and enforcement activities undertaken pursuant to this section.
SECTION 5. This act shall take effect and be in force from and after July 1, 2026.