Beer

General Information

  • Beer cannot contain more than 8% alcohol by weight (or 10.3% by volume)
  • Light Wine cannot contain more than 5% alcohol by weight (or 6.25% 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​

Beer Tax Rates​

Frequently Asked Questions

State Wet/Dry Map for Legal Beer Sales

Permit Required to Sell Beer

Apply online for your Beer Permit. Go to TAP and follow instructions for online registration.

Once you complete TAP registration, you can then make application for a Beer Permit.

Permit Fees

  • Retail: The annual fee is $30.00 per location.
  • Wholesale: The annual fee is $100 per county.
  • Manufacturer: The fee is $1,000 for each place of business in Mississippi.

Forms

Bond Forms​

Beer Excise returns are filed online. Go to TAP and follow instructions for online filing.

Laws and Regulations

The following laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing.

Link to Mississippi Code​

Taxes on Beer and Light Wine

Legalization, Sales of Beer and Light Wine

Possession

Beer Industry Fair Dealing Act

Title 27, Chapter 71 (27-71-301)

Title 67, Chapter 3 (67-3-1)

Title 67, Chapter 9 (67-9-1)

Title 67, Chapter 7 (67-7-1)

​Beer Regulations, Title 35,
Part VIII, Mississippi Administrative Code​

 

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