§ 27-71-1. Administration of article
This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the “State Tax Commission,” the “commission” or the “department”.
§ 27-71-11. Wholesale operations
The commission shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory. Said funds shall be provided under the provisions of Chapter 557, Laws of 1966. The commission shall add to the cost of all alcoholic beverages a markup of twenty-seven […]
§ 27-71-13. Purchases direct from manufacturer; exceptions
The commission shall purchase directly from the manufacturer, except under the following conditions: Foreign brands which are not readily obtainable directly from the manufacturer. When the commission can conclusively prove that unusual or extraordinary circumstances exist and the required or desired brands can be purchased at substantially lower prices from wholesalers or brokerage firms. In […]
§ 27-71-15. Transportation
Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, if transportation requires passage through a county which has not authorized the sale of alcoholic beverages, such transportation shall be by a sealed vehicle. Such seal shall remain unbroken until the […]
§ 27-71-17. Penalty for counterfeiting or reuse of labels
It shall be unlawful for any person to counterfeit or reuse any label prescribed by the commission and used to identify alcoholic beverages sold at wholesale by the commission and, upon conviction, the person shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the State Penitentiary […]
§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit
Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the […]
§ 27-71-23. Violations of article
Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a […]
§ 27-71-25. Records to be maintained
Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulgate uniform rules and regulations for keeping such records and […]
§ 27-71-27. Examination of records
The commission or its authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article, and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to […]
§ 27-71-29. Payment of taxes into treasury
All taxes levied by this article shall be paid to the state tax commission in cash or by personal check, cashier’s check, bank exchange, post-office money order or express money order and shall be deposited by the commission in the state treasury on the same day collected, but no remittances other than cash shall be […]
§ 27-71-3. Definitions
Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.
§ 27-71-31. Construction of article
Nothing herein shall be construed to make lawful the sale, possession, distribution or transportation of alcoholic beverages in this state, except to the extent, in the manner and in the localities that same shall be made lawful and legal under the provisions of the alcoholic beverage control law.
§ 27-71-5. Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places
Upon each person approved for a permit under the provisions of the Alcoholic Beverage Control Law and amendments thereto, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the business authorized by such permit, an annual privilege license tax in the amount provided in the […]
§ 27-71-7. Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds
There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the commission to be collected from each retail licensee at the time of sale in accordance with the following schedule: Distilled spirits. . . . .$2.50 per gallon Sparkling wine and champagne. . . . .$1.00 per gallon […]
§ 27-71-9. Common carriers
The commission may promulgate regulations authorizing persons holding on-premises retailer’s permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than […]