Beer

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​

Beer Tax Rates​

Frequently Asked Questions

State Wet/Dry Map for Legal Beer Sales

Permit Required to Sell Beer

Apply online for your Beer Permit. Go to TAP and follow instructions for online registration.

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.

 

Notices

Notice of Microbreweries and Small Craft Breweries as Retailers ​ - ​​​July 19, 2021

Notice of Legalization of Light Spirits - June 18, 2020

Beer Brewer’s Sales and Production Report Excel Import Sheet​ - August 10, 2023

Notice To Small Craft Breweries Located In Mississippi-July 20, 2017

​Updated Notice to Beer and Light Wine Permittees​​ - April 10, 2017​​

Notice to Beer Wholesalers and Retailers - Exclusionary Practices​ -  December 5, 2016

Notice to Beer and Light Wine Permittees​​ - July 12, 2016​

Alcohol Content Increase Notice to Wholesalers  - May 22, 2012

 

Forms

Bond Forms​

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

 

Laws and Regulations

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

 

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

 

​Link to Mississippi Code​

Taxes on Beer and Light Wine

Legalization, Sales of Beer and Light Wine

Possession

Beer Industry Fair Dealing Act

 ​Title 27, Chapter 71 (27-71-301)

Title 67, Chapter 3 (67-3-1)

Title 67, Chapter 9 (67-9-1)

Title 67, Chapter 7 (67-7-1)
​Beer Regulations, Title 35,
Part VIII, Mississippi Administrative Code​		 ​ ​

 

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