During the 2025 Legislative Session, Senate Bills 2145 and 2851 were signed into law by Governor Reeves legalizing the direct shipment of wines into and within the State of Mississippi.
A Direct Wine Shipper’s permit authorizes the holder to sell and ship a limited amount of wine directly to Mississippi residents aged 21 or older without being required to transact the sale and shipment of those wines through the ABC division.
Direct Wine Shipper permit applications are available via TAP.
A Direct Wine Shipper Permit Checklist is available here for items to include within the application.
Application Requirements
- An authorized out of state manufacturer or a Mississippi Class 2 or Class 3 manufacturer or permitted wine fulfillment provider
- A holder of a valid Mississippi use or sales tax permit
- Current business registration in state of incorporation
- Current on all Mississippi taxes
- A completed Direct Wine Shipper’s Permit application with application fee of one hundred dollars ($100.00)
For more information on application requirements, you may contact the ABC Permitting Division at 601-923-7690 or abcpermitdepartment@dor.ms.gov
Product Approval
All products intended for sale through direct shipment must be submitted to the Department for product approval. Applicants must submit an itemized listing of products including brand, size, and SKU and approved COLA through TTB with their initial permit application. The Department will provide written notice of approved and disapproved products after a permit has been approved. Permit approval is not contingent upon product approval. Permittees shall include with each quarterly return any new product offerings for approval. For questions regarding product approval, please contact ABC Purchasing Division at abcpurchasing@dor.ms.gov.
Renewal
Permits must be renewed on an annual basis and are valid for one (1) year from the date of issuance. A renewal application and permit fee must be submitted via TAP prior to the expiration of the permit. You may contact the ABC Permitting Division at abcpermitdepartment@dor.ms.gov for more information concerning renewals.
Permittee Requirements
- Direct wine shippers may only ship wine containing more than 5% alcohol by weight to a resident in this state.
- Direct wine shippers may sell or ship up to a maximum of twelve (12) nine- liter cases of wine per calendar year to any one (1) Mississippi address.
- Direct wine shipper permittees may sell or ship non-allocated wines that are not offered for distribution through the ABC Warehouse.
- Direct wine shippers may sell or ship highly allocated wine contracted through Mississippi distributors, brokers, or solicitors as listed here.
- Direct wine shippers must conspicuously label all containers of wine sold and shipped to a resident into or within this state with the words “CONTAINS ALCOHOL; SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY in lettering that is bold and that contrasts with packaging.
Taxation and Reporting Requirements
Sales and Use Tax
Direct Wine Shipper permittees are required to remit the standard 7% sales or use taxes due monthly via TAP. Register for a sales or use tax account and apply for a permit on TAP. For more information regarding Sales and Use Tax, click here.
Direct Wine Excise Tax Monthly Return
Direct wine shipper permittees are also subject to a 15.5% excise tax on the sales price of each sale and shipment of wine made to a resident in the state. This monthly return is a separate filing from the sales or use tax return. Permittees are required to file the monthly excise tax return along with a copy of the invoice for each sale and shipment of wine and remit taxes due via TAP. Excise tax returns are due by the 20th of each month but are not required for months in which no sales or shipments were made into this state.
Quarterly Returns
Direct wine shipper permittees are required to file a quarterly informational return via TAP reporting the total amount of wine, by type, sold and shipped into or within the state. Returns are due by the 20th of the month following the quarter in which shipments were made.
All sales and shipment records must be maintained for at least three (3) years.
Allocated Wines
Products distributed through the ABC are categorized primarily as bailment or special order.
Bailment products are products owned by suppliers and stored in the ABC warehouse. Special order items are products that are ordered via supply order by ABC and are not stored by the warehouse.
Highly allocated wines are special order products that are on a limited supply and are pre-sold by the broker. Allocated items have ordering restrictions due to the limited supply. Allocated wines are designated as allocated by the Department and supplier.
Direct wine shipper permittees may sell or ship wine that is highly allocated and contracted through Mississippi distributors, brokers, or solicitors.
Direct wine shipper permittees may also sell or ship non-allocated wines that are not offered for distribution through the ABC Warehouse.
For state allocations, the direct wine shipper may not fill orders until the state allocations are completed.
For a listing of wines offered by ABC including currently allocated wines, click here.
Direct Wine Shipper FAQs
- How do I register for a direct wine shipper permit?
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Register for a permit via TAP. You may also find an application checklist here.
- How much is the permit?
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A Direct Wine Shipper’s permit is $100.00.
- What if I already hold a MS ABC permit? Can I obtain a direct wine shipper permit?
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Yes, a Class 2 or Class 3 manufacturer’s permit holder is eligible for a direct shipper permit.
- I am a wine fulfillment provider. Am I eligible for a direct wine shipper permit?
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Yes. Wine fulfillment providers may apply for a permit. Please see the checklist for other application requirements.
- I am a common carrier. Do I need to register for a direct wine shipper permit?
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Common carriers who only deliver wine on behalf of a direct wine shipper do not need to register for a permit.
- How is this permit different from a delivery service permit?
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The delivery service permit authorizes the holder to deliver beer, light wine and light spirit products to a person in this state who is at least 21 years of age. The direct wine shipper permit allows the holder to ship only wine containing more than five percent (5%) alcohol by weight directly to a Mississippi resident who is at least 21 years of age.
- How much wine can be shipped to a Mississippi resident?
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Direct wine shipper permittees may only sell or ship a maximum of twelve (12) nine-liter cases of wine annually to any one (1) address.
- Can I ship spirits directly into the state?
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No. The direct wine shipper permit only allows the holder to ship wine directly to Mississippi residents.
- What is meant by wine?
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"Wine" means any product obtained from the alcoholic fermentation of the juice of sound, ripe grapes, fruits or berries, made in accordance with the revenue laws of the United States, and containing more than five percent (5%) of alcohol by weight.
- Is everywhere wet for direct shipment of wine?
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Mississippi is wet for possession.
- How can I find what is available for sale in the ABC Warehouse?
- I am an individual. Can I resell wine I receive through a direct shipment?
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No. Anyone who receives a direct shipment of wine may only use the wine for personal consumption.