ABC manages the issuance of some 2,700 alcoholic beverage licenses for package retailers and various types of on-premises retailers. ABC also licenses managers of retail businesses and temporary retailers such as non-profit civic or charitable events.
In order to apply for an ABC Permit, please first sign up for an online TAP account. The application can be completed online through TAP. Applications Forms are also available - these can be helpful to use as a checklist while completing the application process in TAP.
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Direct Wine Shippers
License (Permit) Fees for Alcoholic Beverages
Permit Application Forms
Laws and Regulations
Direct Wine Shippers
For Direct Wine Shippers Permit information click here.
License (Permit) Fees for Alcoholic Beverages
Restaurants, Bars, and Hotels
| On-premises retailer’s (except for private clubs and common carriers) | $925 |
| On-premises retailer’s for wine only | $475 |
| On-premises retailer’s for private clubs | $475 |
| On-premises retailer’s for common carriers, per vehicle | $145 |
Package Stores
| Package Retailer | $1825 |
Caterers
| Caterer | $1225 |
| Caterer with separate on-premises permit | $325 |
Food Trucks
| Food Truck Permit | $225 |
Delivery
| Delivery Service | $525 |
Temporary
| Temporary Permit for nonprofit charity or civic organization (Class 1) | $35 |
| Temporary Permit during the transfer process (Class 2) | $75 |
| Temporary Permit for retailer to serve complimentary wine (Class 3) | $35 |
| Temporary Permit for theatre | $35 |
| Temporary Permit for Charitable Auction | $35 |
Distilleries and Wineries
| Distillery (Class 1 Manufacturer) | |
| For annual production 5,000 gallons | $5,625 |
| For annual production of 5,000 gallons or more | $9,025 |
| Distillery Retailer | $925 |
| Native Spirits (Class 4 Manufacturer) | $625/1,000 gallons |
| Native Spirits Retailer | $625 |
| Winery (Class 2 Manufacturer) | $3625 |
| Native Winery (Class 3 Manufacturer) | $45/10,000 gallons |
| Native Wine Retailer | $125 |
| Festival Wine | $35 |
Specialty
| Solicitor (for use by a broker) | $125 |
| Hospitality Cart Permit (for use at golf courses with on-premises permits) | $0 |
| Merchant Permit (for the service of complimentary wine at certain establishments) | $475 |
| Charter Vessel Operator’s Permit (to allow the sale of alcohol on boats) | $225 |
| Event Venue Permit | $475 |
| Charter Ship Operator’s Permit | $225 |
| Research Permit (for the professional research of alcohol) | $225 |
| Special Service Permit (to sell alcohol to commercial airlines) | $475 |
*The fee amount listed for each permit is the combined cost of the privilege tax, the municipal/county license tax and the $25 fee to defray the cost of processing the permit application, as listed in Mississippi Code Annotated Section 27-71-5.
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.
- Liquor Distribution (internet ordering, product information, etc.)
- Permits (application forms, regulations)
- Enforcement (regulations, information)
Mark-Up
Mississippi Code Annotated 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
Mississippi Code Annotated 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.
Excise Tax (Mississippi Code Annotated 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 |
Permit Application Forms
For Permit Application Forms click here.
Laws and Regulations
The following tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing.
- Local Option Alcoholic Beverage Control - Mississippi Code Annotated, Title 67, Chapter 1 (67-1-1)
- Alcoholic Beverage Taxes - Mississippi Code Annotated, Title 27, Chapter 71 (27-71)
Alcoholic Beverage Control Regulations - Mississippi Administrative Code, Title 35, Part II