2022 - 2023 Holiday Schedule

2022 - ABC Schedule

On October 5, 2015 all Alcoholic Beverage Control (ABC) ordering will move to the Taxpayer Access Point (TAP). TAP provides online access to your account at any time. ​

Sign Up for TAP access today!

To learn about the benefits to your business go to tap.dor.ms.gov​ and sign up. For help getting started, call

(601) 923-7700.

Have questions?

See ABC Frequently Asked Questions​. Also, we will post updates to the News section of this website.

TAP Provides

Streamlined ordering, access to invoices and order history, quick registration and renewals, links to other tax accounts. Access TAP from a computer, tablet, or even a smart phone!​

MEMORANDUM

TO: ABC On-Premise Retailers

FROM: Mark Hicks, Director of Enforcement

SUBJECT: Food Sales & Kitchen Requirements

Effective September 1, 2012, 35.II.2.03 of the Mississippi Administrative Code was amended to include basic qualifications regarding food sales and kitchen requirements. If your business is subject to these requirements, you have until July 1, 2013 to make the necessary changes to become compliant. Failure to do so could possibly result in administrative action against your business. If you have any questions, contact your local ABC Enforcement office or ABC Enforcement Headquarters at 601-856-1320.

​​

Subpart 02 Enforcement

Chapter 03 Permitted Premises Where Alcoholic Beverages Are Sold

200 Restaurants

201 To qualify as a “restaurant” under Miss. Code Ann. Section 67-1-5(m)(i), the premises must have and maintain the following minimum kitchen requirements:

1. A menu that contains at least five (5) separate entrees. Food items must be prepared in whole or in part on the premises. Food items that are merely heated and served or “ready-to-eat” without further preparation do not meet this requirement. Specialty or theme restaurants that specialize in one entrée line may be exempted from this requirement so long as the entrée line contains an acceptable number of theme or specialty entrée variations;

2. At a minimum, a Risk Category 2 Permit issued by the Mississippi State Department of Health. Proof of the Permit is required for the initial application and all subsequent renewals;

3. Employ at least one (1) employee with management or supervisory responsibility certified as a “food manager”, or an equivalent position, by an educational program recognized by the Mississippi Department of Health.

4. A kitchen that contains the following functional equipment:

a. Oven and stove top (can be one complete unit);

b. Cold storage areas (ie, a refrigerator and freezer, either separate or combined);

c. Ventilation hood that meets applicable requirements under Mississippi State Department of Health regulations and city and/or local ordinances;

d. Adequate food preparation areas and countertop space;

e. Mop sink;

f. Three-compartment sink; and

g. Separate hand-washing facilities for employees.

All equipment must meet applicable standards as required by the Mississippi State Department of Health and as listed in the FDA Food Code. Menus must be readily available and visible to customers along with the dining hours of operation. Dining hours must be adequate to meet the requirements based on the business’s individual food service plan.

5. A minimum of twenty-five percent (25%) of gross annual sales are derived from the preparation and serving of food.

6. Otherwise meet the requirements set forth in Miss. Code Ann. Section 67-1-5(m).

202 The term “restaurant” includes a buffet if the buffet line is operational for at least three (3) hours per day. The buffet must contain at least two (2) meat items and three (3) side items. Items commonly known as “finger goods” or “snack foods” do not meet this requirement.

203 In addition to all other application requirements, an applicant must submit a copy of its menu and the certifications listed in subsection (2) and (3) above with its initial application and any subsequent renewal.

MEMORANDUM

TO: ABC’s Valued Customers

FROM: James Eubanks, Director

SUBJECT: Price Book Number 54

This price book, which includes 145 new items, is effective for all orders received by ABC beginning May 01, 2015. Included also, for your reference, is a listing of items which have been delisted recently.​

​​Please review carefully the ordering instructions found on pages 1 – 17. The effective date of all price books varies by the order method employed. Please use the internet for placing orders and viewing account information. The internet usage rate is now close to 90%. If you do not have a PIN and would like to begin using the internet order system, please contact us at (601)856-1310, (601)856-1315, (601)856-1314 or (601)856-1313. Please make sure you have your Sales Tax ID and Permit ID numbers available when you call.

ABC will close in observance of the following holidays:

Monday, May 25, 2015 - Memorial Day

Monday, July 03, 2015 - Independence Day

Please plan your orders with these dates in mind and order early to ensure that you have an adequate supply of product on hand to meet your customers’ needs. Orders placed on Thursday, May 21, 2015, before 11:00 A.M. will be delivered on Friday, May 22. If you place an order after 11:00 A.M. on Thursday, May 21, you will not receive the order until Wednesday, May 27.

Orders placed before the cut on Thursday, July 2, will be delivered to the Jackson Metro area by M&J on Friday, July 3. Shippers Express will deliver outside the Jackson Metro area on Monday, July 6. If you place an order after the cut on Thursday, July 2, and before the cut on Monday, July 6, your order will be delivered on Tuesday, July 7.

Concerning next day delivery, the 11:00 A.M. deadline for orders is applicable unless ABC receives, prior to 11:00 A.M., more orders than can be processed for the following day. PLEASE ORDER EARLY. Internet orders prior to 6:30 A.M. will always be filled.

If you have questions or concerns, please do not hesitate to call me.

James 601-856-1302

Changes and Corrections to the General Product List have moved from the "News and Notes" section to the "Wholesale Price List" section. ​

Log in under ABC/Products info​ and look for the link for "Corrections to the General Product List".​​​

Mississippi's Tax Treatment of Provisions of KATRINA EMERGENCY TAX RELIEF ACT OF 2005 (KETRA)

KETRA extends filing deadlines until February 28, 2006 for income tax returns and payments due on or after August 28, 2005. This also includes estimated payments for individual and corporate income taxpayers. This does not apply to withholding tax deposits. Mississippi will follow federal extensions granted for those directly affected by Hurricane Katrina who cannot meet their filing and/or paying obligations.​​​

KETRA removed the provisions that casualty losses are deductible to the extent they exceed ten percent (10%) of the taxpayer’s Adjusted Gross Income and the $100 floor. Mississippi is following the federal removal of restrictions on the calculation of casualty losses. Any other casualty losses during 2005 will be subject to the stated restrictions.

Early distributions from retirement accounts withdrawn due to Hurricane Katrina are excluded from Mississippi gross income. These are subject to certain limitations imposed by federal law such as amounts and timing of withdrawals.

Mississippi follows the federal provisions for charitable contributions in KETRA which removed the 50% limitation for individuals for cash donations to charitable contributions for the period of August 28, 2005 through December 31, 2005.

KETRA extended the replacement period for non-recognition of gain for damaged property to five years. Mississippi section 27-7-9 (f)(6) provides only a two year replacement period and does not conform with KETRA.

Disaster relief payments received by taxpayers are excluded from gross income for state purposes.

The Mississippi Department of Revenue will follow the recent federal extension granted until October 16 for corporate income and franchise tax returns due on or after August 29, 2005.

Taxpayers located in the three coastal counties receive an automatic extension. Taxpayers located outside the three coastal counties may receive an extension of time to file returns and to make payments by identifying themselves as impacted. These taxpayers must write HURRICANE KATRINA in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records, or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please do not file the return and send a check at a later date. If making an estimated payment, please enclose the estimate payment voucher.

PREVIOUS RELEASE (June 20, 2006)

The Mississippi Department of Revenue will follow the most recent extension granted by the Internal Revenue Service. This extension provides additional time to file 2004 and 2005 individual income tax returns through October 16, 2006 for certain affected taxpayers hit hardest by Hurricane Katrina.

This extension will apply to affected taxpayers filing the following individual income tax returns only:

2004 individual income tax returns, originally due on April 15, 2005, for which taxpayers obtained an extension of time to file until October 15, 2005, and for which the previous grant of disaster relief extended the due date to August 28, 2006. 2005 individual income tax returns, originally due on April 15, 2006, for which the previous grant of disaster relief extended the due date to August 28, 2006.

The 2004 and 2005 individual income tax returns for Katrina victims are the only tax returns that are eligible for this additional time to file.

The extension automatically applies to taxpayers in Hancock, Harrison, and Jackson counties.

Taxpayers outside of the three stated counties may also receive an extension of time to file returns and make payments by identifying themselves as impacted. These taxpayers must identify themselves by writing "HURRICANE KATRINA" in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please, do not file the return and send a check at a later date. If making an estimated payment, send the payment with the estimate voucher.

PREVIOUS RELEASE (March 16, 2006)

Mississippi is following the recent federal extension through August 28, 2006, for those taxpayers directly affected by Hurricane Katrina. This applies to any income tax (individual and corporate) return and/or payment (estimates and extensions) that had a due date or extended due date on or after August 29, 2005, and on or before August 28, 2006. The extensions are for the 2004 and 2005 tax years if the taxpayer meets the requirements for a federal extension.

The extension automatically applies to taxpayers in Hancock, Harrison, and Jackson counties.

Taxpayers outside of the three stated counties may also receive an extension of time to file returns and make payments by identifying themselves as impacted. These taxpayers must identify themselves by writing HURRICANE KATRINA in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please, do not file the return and send a check at a later date. If making an estimated payment, send the payment with the estimate voucher.

PREVIOUS RELEASE (October 18, 2005)

The Mississippi Department of Revenue will follow federal extensions granted for those directly affected by Hurricane Katrina and cannot meet their filing and / or paying obligations. This applies to any income tax return and / or tax payment with an original or extended due date that fell on or after Aug. 29, 2005. This does not provide an extension for payments on prior liabilities. It also does not extend to those taxpayers located in presidentially declared disaster areas that are able to meet their filing and / or paying obligations.

The DOR will abate interest and any late filing or late payment penalties that would otherwise apply. This relief includes the Sept. 15 due date for estimated taxes and for calendar-year corporate returns with automatic extensions and the Oct. 17 deadline for individuals who received a second extension for filing their individual income tax returns.

Any disaster area taxpayer who receives a penalty notice should contact our office at 601-923-7000 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 relief area.​​​​

Mississippi follows the IRS guidelines concerning casualty losses.

Affected taxpayers in the Hurricane Katrina Presidentially Declared Disaster Area have the option of claiming disaster-related casualty losses on their income tax return for either tax year 2005 or tax year 2004. Taxpayers who have previously filed a 2004 tax return may file an amended individual income tax return (Form 80-170) to report the casualty loss.​​

Individuals may deduct property losses that are not covered by insurance or other reimbursements (FEMA) on their Schedule A Itemized Deductions. Mississippi will follow federal provisions for calculation of the casualty loss.

Affected taxpayers claiming the disaster loss on last year's return should put "Hurricane Katrina" in blue or black ink at the top of the return so that we can expedite the processing of the return.​​

Many vehicles, including title documents, were lost or destroyed as result of the hurricane. Due to the negotiable nature of the title document, the Department of Revenue cannot replace a title over the phone or by email.

The following steps outline the fastest way to obtain a replacement title:

1. The application for a replacement title is located on our website. Please print this document and write "hurricane" at the top of the document.
2. Complete and sign the application form.
3. Enclose the $4 fee with your application. Your check may be made payable to the Department of Revenue.
4. Mail the application and payment to Tony Lawler at P. O. Box 22828, Jackson, MS 39225. (do not send to box listed on application.)

If you cannot access the application from the website, we will be happy to mail a form to you. Please contact us at 601-923-7200.

Forms are also available in the Hattiesburg District office located at 17 J M Tatum Industrial Drive in Hattiesburg. The phone number for the Hattiesburg District is 601- 545-1261. (The Gulf Coast office is temporarily closed due to damage.)​​