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MississippiSB 21452025 Regular SessionSenateWALLET

Alcoholic beverages; authorize the direct shipment of wine.

Sponsored By: J. Walter Michel (Republican)

Signed by Governor

State AffairsFinance

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Bill Overview

Analyzed Economic Effects

10 provisions identified: 1 benefits, 3 costs, 6 mixed.

Wine shippers pay 15.5% sales tax

Direct wine shippers owe a tax equal to 15.5% of the sales price on shipments to Mississippi residents. The law does not require them to pass this cost to buyers. Monthly reports, sale and shipment invoices, and payment are due by the 20th of the next month. No report is needed for a month without Mississippi shipments. A late report or payment carries a $50 fee, plus other authorized penalties.

Wine shippers gain transport rule exceptions

Beginning July 1, 2025, general alcohol transport and order-taking bans do not block activity authorized by the direct wine shipping law. Qualifying wine shipments also do not need a sealed vehicle when passing through counties that prohibit alcohol sales. That transport exception does not authorize local alcohol sales in those counties.

Festival wine sellers lose sales exception

Beginning July 1, 2026, festival wine permit holders lose their exception from the specified alcohol sales restriction. The exception remains for sales authorized under distillery retailer permits.

Wine shippers face reporting and audits

Direct wine shippers must label packages as alcohol requiring a signature from someone age 21 or older. They must report prior-year sales and shipments by wine type, keep supporting records for three years, and allow state audits. Beginning July 1, 2025, the department sets the form and content of their covered sales and transport reports. Carriers delivering out-of-state wine to retailers for consumers must report shipment details, provide requested records, and retain records for two years unless released earlier. Continuing willful reporting failures can cost carriers their licenses, and shipping wineries accept Mississippi courts' and agencies' enforcement authority.

Direct wine delivery comes with limits

Mississippi residents can buy wine directly from permitted wineries without routing purchases through the state's alcohol division. Purchasers, recipients, and delivery signers must be at least 21; the wine is for personal use, not resale. Each shipper can send no more than 12 nine-liter cases yearly to one address. This route excludes beer, light wine, and spirits. Wine contracted through Mississippi distributors, brokers, or solicitors is generally barred, except highly allocated wines marked “Allocated Item - See Broker” on the department's website.

Wine buyers gain retailer pickup option

Mississippi residents age 21 or older can buy winery wine for shipment to a package retailer that approves in advance. This route allows up to 10 cases per purchaser each year. Retailers must notify buyers within two days after arrival and pay applicable state taxes, fees, and surcharges. They may also charge buyers a receiving-and-handling fee. Wine left uncollected for 30 days after notice can be sold as store inventory.

Wineries get simpler shipping permit rules

Wine manufacturers need a direct shipping permit, renewed yearly, before selling and shipping directly to Mississippi residents. They must apply, provide a current Mississippi Class 2 or Class 3 manufacturing permit or out-of-state wine manufacturing license, and pay required charges. A separate fulfillment permit lets providers ship wine for permitted wineries. Beginning July 1, 2025, direct shipper applicants skip newspaper notices and specified financial-interest and ownership disclosures. Their managers avoid the usual approval and qualification rules, and the department can waive applicant fingerprints.

Wine shipping permits cost $100 yearly

Direct wine shippers and wine fulfillment providers each pay a $100 annual permit tax. Permit holders, not wine recipients, owe these charges. Direct wine shippers are exempt from the additional city or county license tax that otherwise applies to covered businesses.

Illegal wine shipments bring criminal penalties

People making, helping, transporting, importing, or receiving unlawful wine shipments face misdemeanor charges. One provision sets a $1,000 fine; another allows fines up to $1,000 for unlawful sales or shipments. Convictions can also bring up to six months in county jail, with each unlawful sale or shipment a separate offense. Violating permit holders can face suspension, revocation, and civil penalties. Legal-age consumers avoid penalties merely for receipt when shipments comply and they reasonably believe state permit and regulatory requirements are met.

Alcohol revenue funds shipping and mental health

The new ABC Shipping Fund receives department shipping fees and pays the department's alcohol shipping costs. Net proceeds remaining on August 1 of a fiscal year go to the General Fund. An amount equal to the specified 3% alcohol tax goes to the Mental Health Programs Fund. Other tax receipts covered by that allocation rule go to the General Fund.

Sponsors & Cosponsors

Sponsor

  • J. Walter Michel

    Republican • Senate

Cosponsors

  • Bradford Blackmon

    Democratic • Senate

  • Scott DeLano

    Republican • Senate

  • Jeremy England

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 129 • No: 64

House vote • 2/18/2025

Passed

Yes: 80 • No: 29 • Other: 2

Senate vote • 2/14/2025

Passed

Yes: 24 • No: 14 • Other: 2

Senate vote • 2/13/2025

Failed

Yes: 25 • No: 21 • Other: 2

Actions Timeline

  1. Approved by Governor

    2/26/2025legislature

  2. Enrolled Bill Signed

    2/20/2025House

  3. Enrolled Bill Signed

    2/20/2025Senate

  4. Returned For Enrolling

    2/19/2025House

  5. Motion to Reconsider Tabled

    2/19/2025House

  6. Motion to Reconsider Entered (Powell, Zuber, Johnson)

    2/18/2025House

  7. Passed

    2/18/2025House

  8. Title Suff Do Pass

    2/18/2025House

  9. Referred To State Affairs

    2/18/2025House

  10. Transmitted To House

    2/18/2025Senate

  11. Passed

    2/14/2025Senate

  12. Reconsidered

    2/14/2025Senate

  13. Motion to Reconsider Entered

    2/13/2025Senate

  14. Failed

    2/13/2025Senate

  15. Amended

    2/13/2025Senate

  16. Committee Substitute Adopted

    2/13/2025Senate

  17. Title Suff Do Pass Comm Sub

    1/30/2025Senate

  18. Referred To Finance

    1/17/2025Senate

Bill Text

  • Amendment No 1 (Cmte Sub) (Adopted)

    HTMLPDF

  • Amendment No 1 (Lost)

    HTMLPDF

  • Amendment No 1 to Amendment No 1 (Cmte Sub) (Lost)

    HTMLPDF

  • Amendment No 2 to Amendment No 1 (Cmte Sub) (Lost)

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  • Amendment No 3 to Amendment No 1 (Cmte Sub) (Adopted)

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  • As Introduced

    HTMLPDF

  • As Passed

    HTMLPDF

  • Committee Substitute

    HTMLPDF

  • Enrolled

    HTMLPDF

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