Taxes on Alcoholic Beverages

The following information applies to alcoholic beverages. For the purposes of taxation and regulation, alcoholic beverages are liquors, spirits, and wines that contain more than 5% alcohol by weight. Beer​, any malt-based beverage or wine that contains less than 5% alcohol is not included and is taxed under other statutes.

Excise Tax (Miss. Code Ann. Section 27-72-7)

Distilled spirits

$2.50 per gallon

Sparkling wine and champagne​​

$1.00 per gallon

Wines in which 51% or more of the finished product by volume is obtained from the fermentation of vitas rotundifolia grapes

$ .35 per gallon

Other wines

$ .35 per gallon








License (Permit) Fees for Alcoholic Beverages (Miss Code Ann. Section 27-7-5)

(a) Manufacturer's permit, Class 1, distiller's and/or rectifier's

$

9,025

(b) Manufacturer's permit, Class 2, wine manufacturer

$

3,625

(c) Manufacturer's permit, Class 3, native wine manufacturer, per 10,000 gallons or part thereof

$

45

(d) Native wine retailer's permit

$

125

(e) Package retailer's permit

$

1,825

(f) On-premises retailer's permit, except for clubs and common carriers, each

$

925

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

450

(g) On-premises retailer's permit for wine of more than 4% alcohol by volume, but not more than 21% alcohol by volume

$

475

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

450

(h) On-premises retailer's permit for clubs

$

475

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

450

(i) On-premises retailer's permit for common carriers, per car, plane or other vehicle

$

145

(j) Solicitor’s permits are issued at the discretion of the DOR

$

125

(k) Alcohol Processor

$

25

(l) Temporary Permit, Class 1

$

35

(m) Temporary Permit, Class 2

$

75

On-premises purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

225

(n) Caterer's permit

$

1,225

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

500

(ii) Caterer's permit for holders of on-premises retailer's permit

$

325

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

500

(o) Research Permit

$

225

(p) Temporary permit, Class 3 (wine only)

$

35

(q) Special service permit

$

475

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

500

(r) Merchant permit

$

475

On purchases exceeding $5,000 and for each additional $5,000, or fraction thereof

$

500

(s) Temporary wine charitable auction permit

$

35


 

Amounts listed include total annual fees for a license. Total annual fees include the privilege license tax charged under Miss. Code Ann. Section 27-71-5(1), any additional license tax charged by the local municipality under Miss. Code Ann. Section 27-71-5(2), and the filing fee provided for in Miss. Code Ann. Section 27-71-5(1)(k).

Mark-up

Miss. Code Ann. Section 27-71-11 states that the Department shall add to the cost of alcoholic beverages a mark-up of 27 1/2% , inclusive of the 3% mark-up imposed by Section 27-71-7(2).

Native Wine

Miss. Code Ann. Section 67-5-13 levies an annual privilege license tax in an amount equal to $10.00 for each 10,000 gallons, or any part thereof, of native wine produced by a native winery.​​​​​​​​