SB2145: Alcoholic beverages; authorize the direct shipment of wine.

Legislative Summary

An Act To Authorize A Person Who Is The Holder Of A Wine Manufacturer's Permit In This State, Or Who Is Licensed Or Permitted Outside Of The State To Engage In The Activity Of Manufacturing Wine, To Sell And Ship Wine Directly To Residents And Wine Fulfillment Providers In This State, If The Person Obtains A Direct Wine Shipper's Permit From The Department Of Revenue; To Provide For The Issuance Of Direct Wine Shipper's Permits; To Require The Holder Of A Direct Wine Shipper's Permit To Keep Certain Records And To Report Certain Information To The Department Of Revenue On A Quarterly Basis; To Prohibit The Holder Of A Direct Wine Shipper's Permit From Selling Or Shipping Light Wine Or Beer Or Any Alcoholic Beverage Other Than Wine And From Selling And Shipping Wine Contracted Through Mississippi Distributors, Brokers And Solicitors, Except Highly Allocated Items; To Limit The Amount Of Wine That A Holder Of A Direct Wine Shipper's Permit May Sell Or Ship To An Individual Each Year; To Provide For The Annual Renewal Of Direct Wine Shipper's Permits; To Provide That Persons Purchasing Or Receiving A Direct Shipment Of Wine From A Direct Wine Shipper Must Be At Least 21 Years Of Age; To Provide That Persons Receiving A Direct Shipment Of Wine From A Direct Wine Shipper Shall Use The Wine For Personal Consumption Only And May Not Resell It; To Authorize The Commissioner Of Revenue To Adopt Any Rules Or Regulations As Necessary To Carry Out This Act; To Provide Penalties For Violations Of This Act; To Amend Sections 27-71-5, 27-71-7, 27-71-15 And 27-71-29, Mississippi Code Of 1972, To Provide The Privilege Tax Required For The Issuance Of A Direct Wine Shipper's Permit And Wine Fulfillment Provider's Permit; To Levy A Tax Upon The Sales And Shipments Of Wine Made By A Direct Wine Shipper; To Require A Certain Amount Of The Taxes Levied To Be Deposited Into The Mental Health Programs Fund; To Amend Sections 67-1-41, 67-1-45, 67-1-51, 67-1-53, 67-1-55, 67-1-57, 67-1-73, 97-31-47 And 97-31-49, Mississippi Code Of 1972, In Conformity To The Foregoing Provisions Of This Act; And For Related Purposes.