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MississippiSB 31112026 Regular SessionSenateWALLET

Alcohol taxes, markups and other charges; exempt up to 10 cases of wine donated annually by a permittee to nonprofits.

Sponsored By: Chris Johnson (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 2 benefits, 4 costs, 0 mixed.

Alcohol markup dollars fund mental health

Beginning July 1, 2026, the 3% portion of the alcohol markup is deposited in the Mental Health Programs Fund. The 27.5% markup used for pricing includes this 3% portion. Any unencumbered balance from the older Alcoholism Treatment and Rehabilitation Fund at the end of Fiscal Year 1987 was moved to the Mental Health Programs Fund.

Direct wine shippers face 15.5% tax

Beginning July 1, 2026, direct wine shippers owe a 15.5% tax on each sale and shipment to a Mississippi resident. You must file a monthly report with invoices and pay by the 20th of the next month. If you file or pay late, a $50 late fee applies, plus other penalties.

Higher alcohol markup and taxes for retailers

Beginning July 1, 2026, the department adds a 27.5% markup to its cost for all alcohol. This single markup includes the 3% portion. It also adds per-gallon excise taxes: $2.50 for spirits, $1.00 for sparkling wine, and $0.35 for other wine. Prices are uniform statewide and are set by adding the markup and taxes to the department's purchase price.

Tax-free wine donations to nonprofits

Beginning July 1, 2026, a permittee can donate up to 10 cases of wine each year to a 501(c)(3) nonprofit registered with the Mississippi Secretary of State without paying taxes, markups, or charges. The department may issue rules to run this exemption.

Bailment fee on manufacturers warehouse storage

Beginning July 1, 2026, manufacturers pay a $1.50 bailment fee per case stored in the department warehouse. The fee goes to a bond sinking fund created in 2022.

New shipping fees and order minimums for permittees

Beginning July 1, 2026, the department charges $0.25 per case on all alcohol it ships. Money goes to the ABC Warehouse Improvements Fund; any year-end balance above $10,000,000 moves to the State General Fund. The department can also set a per-case shipping fee that matches shipping costs; the exact amount can change. It may set a minimum number of cases for a shipment. Smaller or special orders are combined with your next qualified shipment, and changes to the minimum come with notice and a chance to comment.

Sponsors & Cosponsors

Sponsor

  • Chris Johnson

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 283 • No: 34

House vote • 3/29/2026

Conference Report Adopted

Yes: 99 • No: 12

Senate vote • 3/29/2026

Conference Report Adopted

Yes: 43 • No: 5 • Other: 2

House vote • 3/5/2026

Passed As Amended

Yes: 96 • No: 14

Senate vote • 2/25/2026

Passed

Yes: 45 • No: 3

Actions Timeline

  1. Approved by Governor

    4/8/2026legislature

  2. Enrolled Bill Signed

    4/2/2026House

  3. Enrolled Bill Signed

    4/2/2026Senate

  4. Conference Report Adopted

    3/29/2026Senate

  5. Conference Report Adopted

    3/29/2026House

  6. Conference Report Filed

    3/27/2026House

  7. Conference Report Filed

    3/27/2026Senate

  8. Conferees Named Lamar,Steverson,Powell

    3/25/2026House

  9. Conferees Named Harkins,Johnson,England

    3/24/2026Senate

  10. Decline to Concur/Invite Conf

    3/10/2026Senate

  11. Returned For Concurrence

    3/6/2026House

  12. Passed As Amended

    3/5/2026House

  13. Amended

    3/5/2026House

  14. Title Suff Do Pass As Amended

    3/3/2026House

  15. Referred To Ways and Means

    2/26/2026House

  16. Transmitted To House

    2/26/2026Senate

  17. Passed

    2/25/2026Senate

  18. Title Suff Do Pass

    2/24/2026Senate

  19. Referred To Finance

    2/17/2026Senate

Bill Text

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