Wine bill
Wine bill
44 state.
53 carrier.
58 weight.
63 before the person may engage in selling and shipping wine directly
74 permit shall:
82 27-71-5.
95 of wine, by type, sold and shipped into or within the state the
105 the department or any other state agency and the state courts
114 Wines which are very limited in quantity and are commonly referred
116 - See Broker" on the TAP Alcoholic Beverage Control Division of the
119 (c) Sell or ship more than twelve (12) nine–liter cases
122 her direct wine shipper's permit, if the direct wine shipper:
131 wine from a direct wine shipper, a resident of this state must be
132 at least twenty-one (21) years of age, and a person who is at
138 direct wine shipper shall use the wine for personal consumption
152 imprisonment in the county jail for not more than six (6) months,
163 subject to penalties under this section for merely receiving such
169 27-71-5. (1) Upon each person approved for a permit under
171 amendments thereto, there is levied and imposed for each location
172 for the privilege of engaging and continuing in this state in the
177 rectifier's:
180 (ii) For a permittee with annual production under five thousand
181 (5,000) gallons.......................................... $2,800.00
195 five percent (5%) alcohol by weight, but not more than twenty-one
240 determined by production volume will pay the tax for the first
246 (2) (a) There is imposed and shall be collected from each
250 equal to the amounts imposed under subsection (1) of this section
266 and (s) of this section, an additional license tax for the
268 which the licensee is located in the amount of Two Hundred Fifty
270 ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each
275 is renewed, may add any unused fraction of Five Thousand Dollars
278 additional license tax will be required until purchases exceed the
283 municipality the department shall pay the additional license tax
286 be made once each month for any collections during the preceding
287 month.
288 (3) When an application for any permit, other than for
292 applicant who has been denied a permit shall not be reconsidered
294 (4) The number of permits issued by the department shall not
300 which is taxable under this section without having paid the tax as
301 provided in this section, the person shall be liable for the full
302 amount of the tax plus a penalty thereon equal to the amount
305 county jail for a term of not more than six (6) months, or by both
306 such fine and imprisonment, in the discretion of the court.
310 Title 67, Mississippi Code of 1972, when the owner or manager
314 ALLOWED.
318 tax upon each case of alcoholic beverages sold by the department
329 Code of 1972, which are sold by the division. The proceeds of the
334 the State Treasury to the credit of the "Alcoholism Treatment and
336 the State Treasury, and shall be used by the Division of Alcohol
337 and Drug Abuse of the State Department of Mental Health and public
344 revenue in the fund which is not encumbered at the end of the
345 fiscal year shall lapse to the General Fund. It is the intent of
346 the Legislature that the State Department of Mental Health shall
347 continue to seek funds from other sources and shall use the funds
348 appropriated for the purposes of this section and Section 27-71-29
349 to match all federal funds which may be available for alcoholism
351 From and after July 1, 1987, the revenue derived from this
353 the State Treasury to the credit of the "Mental Health Programs
360 (3) There is levied and assessed upon the holder of a direct
361 wine shipper's permit, a tax in the amount of fifteen and one-half
362 percent (15.5%) of the sales price of each sale and shipment of
364 wine shipper's permit shall file a monthly report with the
365 department along with a copy of the invoice for each sale and
366 shipment of wine and remit any taxes due; however, no report shall
368 into this state. The report, together with copies of the invoices
369 and the payment of all taxes, shall be filed with the department
370 not later than the twentieth day of the month following the month
371 in which the shipment was made. Permittees who fail to timely
372 file and pay taxes as required by this subsection shall pay a late
380 through 9 of this act for the sale and shipment of wine by the
381 holder of a direct wine shipper's permit, if transportation
384 sealed vehicle. Such seal shall remain unbroken until the vehicle
385 shall reach the place of business operated by the permittee. The
391 beverages.
397 seizure.
400 27-71-29. (1) (a) All taxes levied by this article shall
402 cashier's check, bank exchange, post office money order or express
403 money order and shall be deposited by the department in the State
404 Treasury on the same day collected, but no remittances other than
405 cash shall be a final discharge of liability for the tax herein
409 received by the department under this article shall be paid into
410 the General Fund, and the three percent (3%) levied under Section
411 27-71-7(2) and received by the department under this article shall
412 be paid into the special fund in the State Treasury designated as
414 law. Any funds derived from the sale of alcoholic beverages in
415 excess of inventory requirements shall be paid not less often than
416 annually into the General Fund, except for a portion of the
419 and except for fees charged by the department for the defraying of
421 derived from these fees shall be deposited by the department into
424 fund shall be earmarked for use by the department for any
426 remaining in the special fund on August 1 of any fiscal year shall
427 lapse into the General Fund. "Net proceeds" in this section means
428 the total of all fees collected by the department to defray the
431 received by the department under this article shall be paid into
432 the General Fund, except for an amount equivalent to the three
433 percent (3%) levied under Section 27-71-7(2), which shall be paid
434 into the special fund in the State Treasury designated as the
436 (2) If the special bond sinking fund created in Section 7(3)
437 of Chapter 483, Laws of 2022 has a balance below the minimum
439 the bonds, or below one and one-half (1-1/2) times the amount
440 needed to pay the annual debt obligations related to the bonds
442 the lesser amount, the Commissioner of Revenue shall transfer the
443 deficit amount to the bond sinking fund from revenue derived from
452 state, and no person who is granted the right to sell, distribute
456 section and Sections 1 through 9 of this act. The department may
458 beverages in such quantities and from such sources as it may deem
462 post or qualified resort areas within the boundaries of the state,
463 keeping a correct and accurate record of all such transactions and
465 beverages as seem right and proper in keeping with the provisions
481 other package retailers. The department shall develop and provide
486 (5) The department may promulgate rules which authorize the
495 (7) The department may promulgate rules which authorize the
500 temporary retailer's permits who have not previously purchased the
501 brand of that manufacturer from the department. For each holder
502 of the designated permits, the manufacturer may furnish not more
510 "sample" and the actual sampling must occur in the presence of the
513 (9) The department may promulgate rules and regulations that
527 limited to, native wines and native spirits, so that those
531 (11) [Through June 30, 2026] This section shall not apply
534 (11) [From and after July 1, 2026] This section shall not
538 least twenty-one (21) years of age may purchase wine from a winery
539 and have the purchase shipped into this state so long as it is
541 the permittee shall pay to the department all taxes, fees and
542 surcharges on the wine that are imposed upon the sale of wine
544 shall be provided to the permittee for any taxes paid to another
557 package retailer shall notify a purchaser of wine within two (2)
559 the wine does not pick up or take the wine from the package
560 retailer within thirty (30) days after being notified by the
561 package retailer, the package retailer may sell the wine as part
566 corporation that shall bring, carry or transport wine from outside
567 the state for delivery inside the state to package retailer
570 known wine shipments containing the name of the common or contract
571 carrier, firm or corporation making the report, the period of time
572 covered by said report, the name and permit number of the winery,
573 the name and permit number of the package retailer permittee
574 receiving such wine, the weight of the package delivered to each
575 package retailer permittee, a unique tracking number, and the date
582 reasonable time after the department makes a written request for
584 reports shall be kept and preserved for a period of two (2) years,
591 business.
599 (d) A winery that ships wine under this section shall
601 this state, of the department, of any other state agency regarding
603 regulations.
608 imprisonment in the county jail for not more than six (6) months,
620 impair the state's policy favoring trade stability and the
629 wine or native spirit may sell native wines or native spirits,
632 The holder of a direct wine shipper's permit may sell wines
637 Hundred Dollars ($500.00), and not more than Two Thousand Dollars
647 manufacturers holding permits under this article in this state and
648 to persons outside the state who are authorized by law to purchase
661 authorize the holder thereof to produce, bottle, store and sell
664 authorize the holder thereof to produce, bottle, store and sell
669 store exclusively for the sale at retail in original sealed and
672 where sold. Alcoholic beverages shall not be sold by any retailer
678 so long as the sampling otherwise complies with this article and
683 retail corkscrews, wine glasses, soft drinks, ice, juices, mixers,
684 other beverages commonly used to mix with alcoholic beverages, and
685 fruits and foods that have been submerged in alcohol and are
692 including native wines and native spirits, for consumption on the
693 licensed premises only; however, a patron of the permit holder may
694 remove one (1) bottle of wine from the licensed premises if: (i)
695 the patron consumed a portion of the bottle of wine in the course
697 permit holder securely reseals the bottle; (iii) the bottle is
699 visibly apparent if the bag is opened; and (iv) a dated receipt
700 for the wine and the meal is available. Additionally, as part of
702 to be removed from the licensed premises for every two (2) entrees
705 one-half (1/2) mile north of U.S. Highway 90 may serve alcoholic
719 any licensed vehicle while moving through any county of the state;
721 permitted while such vehicle is stopped in a county that has not
724 such common carrier must, along with all other qualifications for
725 a permit, (i) be certified to carry at least one hundred fifty
727 least fifty (50) passengers and (ii) operate primarily in the
728 waters within the State of Mississippi which lie adjacent to the
729 State of Mississippi south of the three (3) most southern counties
732 River.
742 alcoholic beverages for his own account, and no such beverage
743 shall be brought into this state in pursuance of the exercise of
755 retailer's permit may add to the native wine alcoholic beverages
757 foreign beverage components does not exceed twenty percent (20%)
758 of the mixed beverage. Hours of sale shall be the same as those
764 beverages, including native wines and native spirits, during legal
767 classes:
768 Class 1. A temporary one-day permit may be issued to bona
774 penalty of perjury submitted ten (10) days prior to the proposed
775 date or such other time as the department may determine, that they
777 and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59.
783 price upon consent of the package retailer or may be kept by the
794 that they meet the qualifications of Sections 67-1-5(l), (m), (n),
795 (o), (p) or (q), 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 and
805 eligible for a retail alcohol beverage permit and shall be subject
814 penalty of perjury submitted ten (10) days before the proposed
815 date or such other time as the department may determine, that it
817 and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59.
818 A Class 3 permit holder shall obtain all alcoholic beverages from
829 statutes and regulations, may issue the permit. No retailer may
836 or beer.
842 the revenue derived from such catering business shall be from the
843 serving of prepared food and not from the sale of alcoholic
844 beverages and unless such person has obtained a permit for such
858 provided in subsection (5) of this section, such sales may be made
859 only for consumption at the catered location. The location being
861 has voted to come out from under the dry laws or in which the sale
863 law. Such sales shall be made pursuant to any other conditions
867 beverages are being sold pursuant to the permit issued under this
868 paragraph (g), and the permittee shall have at the location the
878 authorize the holder of the permit to import and purchase limited
884 and possess alcoholic beverages for the exclusive use in cooking,
893 shall authorize the sale of alcoholic beverages from a mobile cart
895 permit. The alcoholic beverages sold from the cart must be
910 school. A merchant permit holder shall obtain all wine from the
913 permit. A temporary permit, not to exceed five (5) days, may be
916 Internal Revenue Code of 1986. The permit shall authorize the
917 holder to sell alcoholic beverages for the limited purpose of
918 raising funds for the organization during a live or silent auction
919 that is conducted by the organization and that meets the following
927 consumed on the premises; (iii) the permit holder may not conduct
928 more than two (2) auctions during a calendar year; (iv) the permit
929 holder may not pay a commission or promotional fee to any person
933 and resell alcoholic beverages, including native wines and native
934 spirits, for consumption on the premises during legal hours during
937 the permittee. The caterer must serve at least three (3) entrees.
938 The permit may only be issued for venues that can accommodate two
939 hundred (200) persons or more. The number of persons a venue may
945 not limited to, admission fees or ticket sales for live
947 include alcohol, beer or light wine sales or any fee which may be
948 construed to cover the cost of alcohol, beer or light wine. This
950 not last longer than two (2) consecutive days per week.
952 permit, not to exceed five (5) days, may be issued to a charitable
954 501(c)(3) or (4) of the Internal Revenue Code and owns or operates
957 subsection (5) of this section, the permit shall authorize the
967 refund of the purchase price upon consent of the package retailer
968 or may be kept by the permittee exclusively for personal use and
977 charter ship operator's permit shall authorize such action by the
979 brought onto the permit holder's ship by customers of the permit
981 beverages must be removed from the charter ship at the conclusion
983 not authorize the permit holder to sell, charge for or otherwise
985 this paragraph (p). For the purposes of this paragraph (p),
989 passengers, (ii) operates only in the waters within the State of
992 Mississippi, and (iii) provides charters under contract for tours
1006 twenty percent (20%). Hours of sale shall be the same as those
1009 The holder shall not sell at retail more than ten percent
1011 distillery. The holder shall not make retail sales of more than
1014 to any one (1) individual for consumption off the premises of the
1020 warehouse; however, if the holder does not purchase the alcoholic
1022 holder shall pay to the department all taxes, fees and surcharges
1023 on the alcoholic beverages that are imposed upon the sale of
1027 products from the same retail location, including shirts, hats,
1034 festivals held within the State of Mississippi and sell sealed,
1037 "Festival" means any event at which three (3) or more vendors are
1042 holder does not purchase the alcoholic beverages from the
1044 permit shall pay to the department all taxes, fees and surcharges
1045 on the alcoholic beverages sold at such festivals that are imposed
1050 for two (2) consecutive days during the hours authorized for
1053 by Local Option Law for the service and sale of alcoholic
1056 This paragraph (r) shall stand repealed from and after July
1057 1, 2026.
1060 permit shall authorize the holder thereof and its employees to
1062 holder during public tours, historical tours, ecological tours and
1063 sunset cruises provided by the permit holder. The permit shall
1067 cruises provided by the permit holder aboard the charter vessel
1068 operator for consumption during such tours and cruises on the
1070 For the purposes of this paragraph (s), "charter vessel operator"
1076 the three (3) most southern counties in the State of Mississippi,
1077 extending not further than one (1) mile south of such counties,
1078 and (iii) provides vessel services for tours and cruises in such
1089 spirit retailer's permit may add to the native spirit alcoholic
1092 percent (20%) of the mixed beverage. Hours of sale shall be the
1101 beer, light wine and light spirit product from a licensed retailer
1103 age for the individual's use and not for resale. This permit does
1115 food truck to sell alcoholic beverages off its premises to guests
1116 who must consume the beverages in open containers. For the
1117 purposes of this paragraph (v), "food truck" means a fully encased
1121 sells and serves food for immediate human consumption. The term
1122 "food truck" does not include a food cart that is not motorized.
1123 Food trucks shall maintain such distance requirements from
1125 for on-premises retailer's permittees under this article, and all
1126 sales must be made within a valid leisure and recreation district
1128 serve alcoholic beverages unless also offering food prepared and
1129 cooked within the food truck, and permittees must maintain a
1131 the food sold from the food truck alone. The hours allowed for
1133 permittees in the location. This permit will not be required for
1136 of not less than forty-eight (48) hours to the department of each
1142 permittee must obtain and maintain a tobacco permit issued by the
1150 tobacco pipes, pipe tobacco, and/or stogies. No food sales shall
1151 be required, but food may be sold on the premises. The issuance
1152 of this permit does not remove any obligation a permittee may have
1156 shipper's permit shall authorize the holder to sell and ship a
1159 act, without being required to transact the sale and shipment of
1171 article within four hundred (400) feet of any church, school
1182 Such waiver shall be in written form from the owner, the governing
1184 having the authority to execute such a waiver, and the waiver
1185 shall be filed with and verified by the department before becoming
1186 effective.
1209 least five thousand (5,000) square feet and located approximately
1215 the intersection of Ward and Tate Streets and adjacent properties
1216 in the City of Senatobia, Mississippi.
1221 seating more than seven hundred fifty (750) people, (ii) is owned
1235 control any interest in more than one (1) package retailer's
1236 permit, nor shall such person's spouse, if living in the same
1238 in the same household of such person, or any other person living
1239 in the same household with such person own any interest in any
1242 such a person may own one (1) additional package retailer's permit
1246 (1) of the three (3) most southern counties in the State of
1247 Mississippi, and not within one hundred (100) miles of another
1252 (1)(c), (e), (f), (g), (l), (n) and/or (o) of this section may
1254 patron of the permit holder in the manner authorized in the permit
1255 and the patron may remove an open glass, cup or other container of
1256 the alcoholic beverage and/or wine from the licensed premises and
1257 may possess and consume the alcoholic beverage or wine outside of
1258 the licensed premises if: (i) the licensed premises is located
1260 67-1-101 and (ii) the patron remains within the boundaries of the
1266 article.
1275 owns ten percent (10%) or more of the stock of such corporation.
1288 black face type and shall set forth the type of permit to be
1289 applied for, the exact location of the place of business, the name
1290 of the owner or owners thereof, and if operating under an assumed
1291 name, the trade name together with the names of all owners, and if
1292 a corporation, the names and titles of all officers. The cost of
1294 this subsection (2) shall not apply to applicants for a direct
1302 department until the applicant has first filed with the * * *
1306 swear that he owns one hundred percent (100%) of the business for
1308 all partners and their addresses shall be disclosed and the extent
1311 shall be disclosed and each shareholder and his address and the
1314 member and their addresses shall be disclosed and the extent of
1324 any change in the beneficiaries of the income from the business.
1328 thereof, shall be fined a sum not to exceed Five Hundred Dollars
1329 ($500.00) or imprisoned for not more than one (1) year, or both,
1330 and the person or applicant shall never again be eligible for any
1347 age, and has not been convicted of a felony in any state or
1350 solicitor's permit, the applicant is the true and actual owner of
1351 the business for which the permit is desired, and that he intends
1352 to carry on the business authorized for himself and not as the
1355 manager to manage the business for him. Except for managers
1358 any managerial tasks on behalf of the permittee and must possess
1366 met.
1375 (d) That the place for which the permit is to be issued
1378 (e) That the place for which the permit is to be issued
1380 qualified resort area or club which comes within the provisions of
1382 (f) That the applicant is not indebted to the state for
1383 any taxes, fees or payment of penalties imposed by any law of the
1385 department.
1388 incapacitated, and that the applicant has the ability to read and
1390 (h) That the * * * department does not believe and has
1395 with any person whose permit or license has been cancelled for
1396 cause within the twelve (12) months next preceding the date of the
1402 (k) That there are not sufficient legal reasons to deny
1403 a permit on the ground that the premises for which the permit is
1404 sought has previously been operated, used or frequented for any
1420 agency for each person for whom the records check is required.
1439 state, shall, at the time of making such sale, file with the
1441 the kind of alcoholic beverage sold, the quantities of each, the
1442 size of the container and the weight of the contents, the
1444 sold.
1447 native wine or native spirit, within this state to a point within
1449 without this state, shall, within five (5) days after delivery of
1450 such shipment, furnish the department a copy of the bill of lading
1459 wine shipper's permit under Sections 1 through 9 of this act shall
1460 be in such form and content as prescribed by the department.
1466 this state in any manner or by any means any spirituous, vinous,
1467 malt, or other intoxicating liquors or drinks, or for any such
1470 this state to another place within the state, or from one (1)
1471 point within this state to any point without the state, except in
1480 solicit or take order in this state for any liquors, bitters or
1483 apply to such liquors, bitters and drinks, whether the parties
1484 intend that the same shall be shipped into this state from outside
1485 of the state, or from one (1) point in this state to another point
1490 orders are subject to approval by some other person, and no part
1491 of the price is paid, nor any part of the goods is delivered when
1492 the order is taken.