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 on Alcoholic Beverages
- License or Permit Fees
- Mark-up on Wholesale Sale of Alcoholic Beverages
- Tax on Native Wine
- Liquor Distribution (internet ordering, product information, etc.)
- Permits (application forms, regulations)
- Enforcement (regulations, information)
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.
