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BEER, LIGHT WINE, AND LIGHT SPIRITS

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)
  • Light Spirits cannot contain more than 6% alcohol by weight (or 7.5% 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 light spirits (liquor) greater than 6% alcohol by weight are regulated by the Alcoholic Beverage Control​
State Wet/Dry Map for Legal Beer Sales
Frequently Asked Questions
 

Excise Tax

(Mississippi Code Annotated Section 27-71-307)

The excise tax is levied at 42.68 cents per gallon on beer, light wines, and/or light spirits and is paid by wholesalers on shipments received in state.

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

Registration and Online Filing

Taxpayers can use the Mississippi Department of Revenue's Taxpayer Access Point (TAP) to submit encrypted registrations, file encrypted reports, and make secure encrypted electronic payments for Beer taxes.

To register for TAP access, navigate to the TAP login page and click on the "Sign Up" button located on the top navigation bar.

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.
  • Brewpubs: The fee is $1,000 for each place of business in Mississippi. 

Cities or counties where the business is located may collect a permit fee equal to 50% of the state license fee.

Notices and Technical Bulletins

Beer Notices and Technical Bulletins

Forms

Bond Forms​

Laws and Regulations

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

  • Taxes - Mississippi Code Annotated, Title 27, Chapter 71, Article 3 (27-71-301)
  • Legalization - Mississippi Code Annotated, Title 67, Chapter 3 (67-3-1)
  • Possession - Mississippi Code Annotated, Title 67, Chapter 9 (67-9-1)
  • Beer Industry Fair Dealing Act - Mississippi Code Annotated, Title 67, Chapter 7 (67-7-1)

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