Mississippi: Notice to Beer Wholesalers

The Mississippi Department of Revenue issued a memo to provide information regarding the qualifications for shipment of malt beverages and light wine products into Mississippi. Under the Mississippi beer tax law, a manufacturer or importer must enter into an agreement with the State of Mississippi and furnish a surety bond guaranteeing compliance with the law. The alcoholic content of malt beverages must not exceed 5% by weight through June 30, 2012 and 8% by weight effective July 1, 2012 and malt beverages of alcohol content exceeding 5% by weight may not be stored in Mississippi prior to July 1, 2012. The alcoholic content of light wine must not exceed 5% by weight. Beginning July 1, 2012, the alcoholic content may be stated by volume, (maximum alcohol content not to exceed 10.1% by volume for malt beverage products and 6.25 % by volume for light wine products). All malt beverage and light wine products must be qualified with the state before shipment into Mississippi and a cover letter outlining the products and container sizes to be distributed, a copy of the Federal Label Approval, (for malt beverage products), and a certified laboratory analysis showing the alcohol content by weight (and volume if listed on the label) are required to register all malt beverage and light wine products to be distributed in Mississippi. Copies of the actual labels must also be submitted for approval if the alcohol content is listed on the labels. (Notice 72-12-004, Notice to Beer Wholesalers, Mississippi Dept. of Rev., 05/22/2012.)