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
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
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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