Beer
General Information
- Beer and Light Wine cannot contain more than 5% alcohol by weight (or 6% by volume)
- The excise tax on beer and light wine is 42.68 cents per gallon
- The excise tax is reported and paid by the wholesale distributor
- The due date for the excise return is the 15th of each month
- Wine greater than 5% by weight and spirits (liquor) are regulated by the Alcoholic Beverage Control
State Wet/Dry Map for Legal Beer Sales
Permit Required to Sell Beer
Retail
- The fee for a retail beer permit is $30.00 per location paid annually
- Application for a Retail Beer Permit and License This form must be submitted to the district office for approval. Please note the location of your district office on page 2 of the application. If the Application is not submitted to the district office for approval, it will be returned to the taxpayer which will delay the process of obtaining the permit.
Wholesale
- The fee for a wholesale distributor's permit is $100 per county paid annually
- 98-961—Application for Wholesale Beer Permit and County License
Manufacturer
- The fee for a manufacturer's permit is $1,000 for each place of business in Mississippi
Forms
Wholesale Beer Excise Tax Return
- 98-101—Beer Excise Tax
Return—Wholesalers
- 98-102—Manufacturer’s Beer Shipment Report—Brewers and Importers
Laws and Regulations
The following laws administered by the Mississippi Tax Commission may be found at Mississippi Code at Lexis Publishing.
- Beer and Light Wine Tax Laws, Title 27, Chapter 71, Mississippi Code Annotated (27-71-301)
- Sales of Beer and Light Wine, Title 67, Chapter 3, Mississippi Code Annotated (67-3-1)
- Beer Industry Fair Dealing Act, Title 67, Chapter 7, Mississippi Code Annotated (67-7-1)
- Possession, Title 67, Chapter 9, Mississippi Code Annotated (67-9-1)
Beer Regulations, Title 35, Part VIII, Mississippi Administrative Code
Retail Beer Permits Weekly Additions & Deletions List
This information is for wholesalers-distributors use only. If you are an authorized member, login below to continue. This information will updated weekly.
