Mississippi DTC compliance

Compliance reference

• sales_tax_collected_by

  Cross-source verified

  shipper

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• permit_fee_usd

  Cross-source verified

  100

• permit_expiration_anchor

  Cross-source verified

  anniversary

• reporting_frequency_threshold_gallons

  Single source

  0

• age_verification_required

  Cross-source verified

  true

• common_carrier_allowed

  Single source

  true

• shipment_report_frequency

  Preliminary

  quarterly

• permit_term_years

  Cross-source verified

  1

• excise_tax_collected_by

  Preliminary

  shipper

• volume_limit_value

  Cross-source verified

  12

• volume_limit_unit

  Preliminary

  cases_9l

• permit_required

  Cross-source verified

  true

• direct_ship_allowed

  Preliminary

  true

• reporting_frequency

  Cross-source verified

  monthly

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Miss. Code Ann. §67-1-41 Wine (12)(a) An individual resident of this state who is at least 21 years of age may purchase wine from a winery and have the purchase shipped into this state so long as it is shipped to a package retailer permittee in Mississippi; however, the permittee shall pay to the department all taxes, fees and surcharges on the wine that are imposed upon the sale of wine shipped by the department. No credit shall be provided to the permittee for any taxes paid to another state as a result of the transaction. Package retailers may charge a service fee for receiving and handling shipments from wineries on behalf of the purchasers. The department shall develop and provide forms to be completed by the package retailer permittees verifying the transaction. The completed forms shall be forwarded to the department within a period of time prescribed by the department. (b) The purchaser of wine that is to be shipped to a package retailer's store shall be required to get the prior approval of the package retailer before any wine is shipped to the package retailer. A purchaser is limited to no more than 10 cases of wine per year to be shipped to a package retailer. A package retailer shall notify a purchaser of wine within two days after receiving the shipment of wine. If the purchaser of the wine does not pick up or take the wine from the package retailer within 30 days after being notified by the package retailer, the package retailer may sell the wine as part of his inventory. (c) Shipments of wine into this state under this section shall be made by a duly licensed carrier. It shall be the duty of every common or contract carrier, and of every firm or corporation that shall bring, carry or transport wine from outside the state for delivery inside the state to package retailer permittees on behalf of consumers, to prepare and file with the department, on a schedule as determined by the department, of known wine shipments containing the name of the common or contract carrier, firm or corporation making the report, the period of time covered by said report, the name and permit number of the winery, the name and permit number of the package retailer permittee receiving such wine, the weight of the package delivered to each package retailer permittee, a unique tracking number, and the date of delivery. Reports received by the department shall be made available by the department to the public via the Mississippi Public Records Act process in the same manner as other state alcohol filings. Upon the department's request, any records supporting the report shall be made available to the department within a reasonable time after the department makes a written request for such records. Any records containing information relating to such reports shall be kept and preserved for a period of two years, unless their destruction sooner is authorized, in writing, by the department, and shall be open and available to inspection by the department upon the department's written request. Reports shall also be made available to any law enforcement or regulatory body in the state in which the railroad company, express company, common or contract carrier making the report resides or does business. Any common or contract carrier that willfully fails to make reports, as provided by this section or any of the rules and regulations of the department for the administration and enforcement of this section, is subject to a notification of violation. In the case of a continuing failure to make reports, the common or contract carrier is subject to possible license suspension and revocation at the department's discretion. (d) A winery that ships wine under this section shall be deemed to have consented to the jurisdiction of the courts of this state, of the department, of any other state agency regarding the enforcement of this section, and of any related law, rules or regulations. (e) Any person who makes, participates in, transports, imports or receives a shipment in violation of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of $1,000 or imprisonment in the county jail for not more than six months, or both. Each shipment shall constitute a separate offense.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.