Beer
General Information
- Beer and Light Wine cannot contain more than 8% alcohol by weight (or 10.3 % 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
Alcohol Content Increase Notice to wholesalers May 22, 2012
Permit Required to Sell Beer
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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
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 here | 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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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.
