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6 chapters · 145 sections in this title.
Miss. Code Ann. § 67-11-1 Short title
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This chapter shall be known and may be cited as the “Mississippi Native and Craft Spirits Law.”
Miss. Code Ann. § 67-11-11 Annual privilege license tax; excise tax on each case of native spirits or craft spirits; exemption of certain native spirits or craft spirits from excise tax
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(1) Upon every producer holding a permit for the production of native spirits or craft spirits, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the production of native spirits an annual privilege license tax in an amoun…
Miss. Code Ann. § 67-11-3 Definitions
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(a) For purposes of this chapter, the following words and phrases shall have the definitions ascribed herein, unless the context otherwise requires:(a) “Native spirit” shall mean any beverage, produced in Mississippi for sale, manufactured primarily by the distillation of ferment…
Miss. Code Ann. § 67-11-5 Production and sale of native spirit or craft spirit legal; taxation
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It shall be lawful to produce native spirit or craft spirit in the State of Mississippi and to sell such native spirit or craft spirit within or without this state. Native spirit or craft spirit shall be subject to the gallonage excise tax levied by Section 67-11-11. The producti…
