HB1175: Alcoholic beverages; authorize direct sales and shipments of wine.

Legislative Summary

An Act To Authorize A Person Who Is The Holder Of A Class 2 Manufacturer's Permit Under The Local Option Alcoholic Beverage Control Law, 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 In This State, If The Person Obtains A Direct Shipper's Permit From The Department Of Revenue; To Provide For The Issuance Of Direct Shipper's Permits And The Issuance Of Wine Fulfillment Provider Permits; To Require The Holder Of A Direct Shipper's Permit To Keep Certain Records; To Require The Holder Of A Wine Fulfillment Provider Permit To Keep Certain Records; To Prohibit The Holder Of A Direct Shipper's Permit From Selling Or Shipping Light Wine, Light Spirit Products Or Beer Or Any Alcoholic Beverage Other Than Wine; To Limit The Amount Of Wine That A Holder Of A Direct Shipper's Permit May Sell Or Ship To An Individual Each Year; To Provide For The Annual Renewal Of Direct Shipper's Permits; To Provide That Persons Purchasing Or Receiving A Direct Shipment Of Wine From A Direct Shipper Must Be At Least Twenty-one Years Of Age; To Provide That Persons Receiving A Direct Shipment Of Wine From A Direct Shipper Shall Use The Wine For Personal Use Only And May Not Resell It; To Impose Certain Requirements Relating The Shipment Of Wine Into This State; 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 Shipper's Permit And For The Privilege Tax Required For The Issuance Of A Wine Fulfillment Provider Permit; To Levy A Tax Upon The Sales And Shipments Of Wine Made By A Direct 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 Provisions Of This Act; And For Related Purposes.