The tax imposed by this chapter is in addition to all other privileges, licenses, and any and all other taxes now imposed by law in this state; but nothing in this section shall be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by this chapter.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-69-7. Permit and privilege taxes required; penalty for violations
§ 27-69-9. Permit may be revoked and reinstated
§ 27-69-11. Penalties for operating without a permit
§ 27-69-13. Applicability of tax
§ 27-69-17. When distributors not required to affix stamps
§ 27-69-19. Dealers liable; exception
§ 27-69-25. Unpaid taxes a debt
§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted
§ 27-69-31. Compensation to dealers
§ 27-69-33. Segregation of stock for interstate shipment
§ 27-69-35. Records of dealers
§ 27-69-37. Preservation of invoices
§ 27-69-39. Liability of persons, carriers, etc.
§ 27-69-47. Penalty for reuse of stamps
§ 27-69-53. Commodities subject to confiscation
§ 27-69-55. Procedure when goods are confiscated
§ 27-69-57. Commissioner may compromise confiscation
§ 27-69-59. Unlawful sale; search and seizure
§ 27-69-61. Injunction by commissioner
§ 27-69-65. Commissioner to administer provisions of this chapter
§ 27-69-67. Peace officers to assist in enforcement
§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes
§ 27-69-71. Agents of the commissioner
§ 27-69-73. Rules and regulations
§ 27-69-75. Payment into treasury
§ 27-69-77. Records of commissioner
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business