Jackson, MS Business Licensing & Operations: Tobacco Retail License (2026)

00 a year under § 114-41(a) if their warehouse sits in the city. Under § 114-37, the retailer must procure the license and pay the tax to the Director of Revenues and Assessments before commencing business, and § 114-38 makes the license valid for one year, renewable within the month the prior tax was paid. Location matters beyond the tax: Chapter 30, § 30-4 makes it "unlawful for any person to sell or offer for sale any tobacco and or tobacco products within 500 feet of any school," though the ban "shall not be construed to prohibit the sale of tobacco and or tobacco products on premises presently having valid and existing permits or licenses heretofore issued therefore," grandfathering stores that were already licensed when the December 1997 ordinance took effect.

A retailer selling from more than one storefront must obtain and pay for a separate § 114-41(b) license at every location. The code does not define or separately license electronic cigarettes or vapor products; Jackson taxes and licenses sellers of "cigarettes or smoking tobacco" by name, so a vape-only retailer should confirm applicability with the Director of Revenues and Assessments rather than assume automatic coverage.