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In response to the Governor Reeves’ declaration of a state of emergency due to COVID-19, the Department of Revenue has enacted a temporary amendment to Title 35, Part II, Subpart 2, Chapter 3 of the Mississippi Administrative Code.  This amendment will allow customers to submit orders and pay liquor retailers by telephone or internet, and allow liquor retailers to provide on-premises curbside delivery.  The ABC considers this rule to have become effective March 16, 2020.  It may be viewed on the Department of Revenue’s website at www.dor.ms.gov, or at the Secretary of State’s website at www.sos.ms.gov.  The Department of Revenue will consider making a permanent change to the rule to allow for orders and curbside delivery when warranted during a state of emergency.  The ABC is authorizing this practice until Restaurants and Bars are allowed to open for normal business. We will review the need to extend such authorization and issue a notification if it is extended. ​ 

 

SOS APA Form 01

Permitted Premises Where Alcoholic Beverages Are Sold

 

The rule states as follows:

Except as stated herein, all sales of alcoholic beverages shall be made inside the permitted premises. If the Governor of the State of Mississippi has declared a State of Emergency or the Commissioner otherwise determines it is in the best interest of the State to do so, permitted sales for package retailers may include orders and payment over the telephone or over the internet with curbside pickup for customers in the parking lot of the package retailers. The Department will issue a public announcement if curbside service is authorized. 

Remember, you must still ensure that the individual picking up the order is over the age of 21.​ ​​​​​​

 

​Mississippi will follow federal extensions granted to victims of severe storms, straight-line winds, tornadoes and flooding that took place between February 22, 2019 and March 29, 2019. Taxpayers who reside in the counties designated as federally declared disaster areas have until July 31, 2019 to file individual income, corporate income and pass-through entity tax returns due between February 22, 2019 and March 29, 2019. This relief does not provide an extension for payments on prior liabilities. Any disaster area taxpayer who receives a penalty notice should contact our office at (601) 923- 7700 to receive abatement. In addition, we will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster areas. ​​

 

​Mississippi Storm and Flooding Relief

The Military Spouses Residency Relief Act (MSRRA) provides that spouses of military personnel who move to Mississippi due to the servicemember spouse being posted for military duty can keep their former residency for tax purposes throughout the marriage.

On December 31, 2018, the MSRRA was changed by amending the Servicemember Civil Relief Act (SCRA) to allow the spouse of a servicemember to elect to use the same residence as the servicemember. The election can be made for any taxable year of the marriage. 

As a result, amended Mississippi income tax returns may be filed to claim the MSRRA exemption for any tax year(s) that are within three (3) years of the due date of the original return filed, or the extended due date, whichever is later. ​​

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Military Spouses Residency Relief Act Update

 

CARROLL COUNTY, Miss. – On July 18, 2019, after an approximately three month investigation, Alcoholic Beverage Control Agents, with assistance from the Carroll County Sheriff’s Department, served two simultaneous search warrants near Vaiden, MS. The first search warrant was at 2423 CR 87, a suspected still location. When ABC agents and Carroll County Deputies approached the still site, the suspect, 68-year-old Jimmie Alexander, was actively working the still. Alexander was in the process of cooking, and had finished moonshine running from the still.

​Press Release

OLIVE BRANCH, MS- On February 13, 2019, Humphrey Nathaniel Tolliver, 57, of 6515 Goodman Rd., Olive Branch, MS, was indicted by the Desoto County Grand Jury on four counts of Felony Tax Evasion §27-3-79.

​Press Release​

CLEVELAND, MS- On March 31, 2015, Felicia Farrah Randle, 34, of 312 W. Carpenter St., Apt 167 Cleveland, MS, was indicted by a Bolivar County Grand Jury on one count of Computer Fraud §97-45-3 and one count of Wire Fraud §97-19-83, both charges stemming from an ongoing investigation conducted by the Criminal Investigation Division of the Mississippi Department of Revenue.

​Press Release​

On March 29, 2019, Mississippi Alcoholic Beverage Control Agents conducted a Sale to Minor Detail in Oxford after receiving law enforcement complaints.​ Seven businesses were checked.​

 

​Oxford Press Release​​

ABC Agents executed a search warrant on a home in Tylertown, MS, where they arrested Rusty McBeth and Jessica McBeth.

 

​Tylertown Moonshine Bust

 

President Trump signed the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The legislation provided reduced tax rates for individuals and corporations, increased standard deduction for individuals and provided for repatriation of foreign income. Many of the aspects of the federal legislation will not affect Mississippi taxpayers as Mississippi has its own statutory provisions for many of the changes. Therefore, the impact on Mississippi revenues will not be as significant as many other states. 

Tax Effects From The Tax Cuts and Jobs Act​​

 

On November 13, 2018, Michael Francis Kimble, 50, entered a plea of guilty to fraudulent statements and representation with the intent to evade a tax imposed by the Mississippi Department of Revenue.

 

​Kimble Press Release​