Title 27, Taxation and Finance

It is hereby made the duty of the several peace officers of the state, counties, municipalities and county districts, to assist the commissioner, and his authorized agents, deputies, and representatives, in the enforcement of the provisions of this chapter. Any sheriff, deputy sh…

Any municipality within this state, in which any business licensed under the provisions of this chapter, may be carried on, shall have the right to impose upon persons engaged in such business, an annual privilege tax of not more than fifty percent (50%) of the permit fee imposed…

In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every distributor…

The commissioner shall appoint such agents as are authorized by law to administer the provisions of this chapter, and all such agents shall have for identification purposes, a badge prescribed by the commissioner, together with proper credentials signed by him and attested by the…

The commissioner is hereby empowered to make such rules and regulations, and provide such procedural measures, in cooperation with the state auditor, as shall bring into effect the purposes of this chapter.

All taxes levied by this chapter shall be payable to the commissioner in cash, or by personal check, cashier’s check, bank exchange, post-office money order or express money order, and shall be deposited by the commissioner in the State Treasury on the same day collected. No remi…

At the end of each month, the State Auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks, and shall verify the amounts paid into the state treasury, in so far as they relate to the collection of this privilege tax; and an…

Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their stat…

(1) In addition to the penalties imposed in this chapter, after the second offense for any violation, the commissioner may revoke any permit that may have been issued to any person, or persons, violating any provisions of this chapter, or any rules or regulations promulgated by t…

The purpose of this chapter is to: (a) Prevent nonsettling manufacturers from undermining this state’s policy of discouraging underage smoking by offering cigarettes at prices that are substantially below the prices of cigarettes of other manufacturers; (b) Protect the tobacco se…

(1) If any distributor subject to the provisions of this chapter shall be found to have failed to properly report or pay the tax required under this chapter, or to have violated any of the provisions of this chapter or any rules or regulations promulgated by the commissioner unde…

The commissioner is authorized to disclose to the Attorney General any information or document received or generated under this chapter and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner…

(a) As used in this chapter:(a) “Brand family” means each style of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including “menthol,” “lights,” “kings” and “100s.” The term includes any style of cigarette products t…

(1) (a) In addition to the tax imposed under Section 27-69-13, and except as provided by subsection (2) of this section, there is imposed a tobacco equity tax in the amount of One and Thirty-five One Hundredths Cent ($0.0135) per cigarette on all cigarettes subject to the tax imp…

(1) A distributor required to file a monthly report under Section 27-69-35, shall, in addition to the information required by that section, include in the report the following information:(a) The number and denominations of stamps affixed to individual packages of nonsettling-man…

This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the “State Tax Commission,” the “commission” or the “department”.

(1) The department shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory. Said funds shall be provided under the provisions of Chapter 557, Laws of 1966. (2) The department…

(a) The commission shall purchase directly from the manufacturer, except under the following conditions:(a) Foreign brands which are not readily obtainable directly from the manufacturer.(b) When the commission can conclusively prove that unusual or extraordinary circumstances ex…

Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, and in Sections 67-1-301 to 67-1-317 for the sale and shipment of wine by the holder of a direct wine shipper’s permit, …

It shall be unlawful for any person to counterfeit or reuse any label prescribed by the commission and used to identify alcoholic beverages sold at wholesale by the commission and, upon conviction, the person shall be punished by a fine of not more than Five Thousand Dollars ($5,…

Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mi…

Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon…

Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulg…

The commission or its authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article, and may require the attendance of any person and take his testimony with respect to an…

(1) (a) All taxes levied by this article shall be paid to the Department of Revenue in cash or by personal check, cashier’s check, bank exchange, post office money order or express money order and shall be deposited by the department in the State Treasury on the same day collecte…

Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.

Nothing herein shall be construed to make lawful the sale, possession, distribution or transportation of alcoholic beverages in this state, except to the extent, in the manner and in the localities that same shall be made lawful and legal under the provisions of the alcoholic bev…

(1) Upon each person approved for a permit under the Alcoholic Beverage Control Law and amendments thereto, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the business authorized by such permit, an annual privilege lice…

(1) There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the department to be collected from each retail licensee at the time of sale in accordance with the following schedule:(a) Distilled spirits $ 2.50 per gallon(b) Sparkling wine and…

The commission may promulgate regulations authorizing persons holding on-premises retailer’s permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all suc…

(a) When used in this article the words and terms hereafter mentioned shall have the following definitions:(a) “State Auditor” means the State Auditor of Public Accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.(b) “Person” includes all natural …

(a) Upon each person approved for a permit to engage in the business of selling light wines, light spirit products or beer there is hereby imposed, levied and assessed, to be collected and paid as herein provided, annual privilege taxes in the following amounts:(a) Retailers—for …

The specific privilege taxes imposed in Section 27-71-303 shall be paid to the commissioner before beginning the business upon which the tax is imposed. Any person liable for the payment of any such privilege tax, who shall fail to pay the same and procure a license therefor befo…

(1) (a) In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light…

Before any person shall engage in the business of manufacturing light wines, light spirit products or beer, in the business of wholesaler or distributor of light wines, light spirit products or beer, or in the business of a brewpub, he shall be required to enter into a good and s…

If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for no…

Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, it shall be unlawful for any person to transport from any point outside of this state to any point within this state, an…

It shall be unlawful for any person to transport from any point within this state to another point within this state, any light wines, light spirit products or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, except for immediate delivery to …

It shall be the duty of every wholesaler or distributor of light wines, light spirit products or beer licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, to file with the commissioner, on or before the fifteenth day of each month, a report covering all sal…

Any person engaged in the business of manufacturer, distributor, wholesaler or retailer of light wines, light spirit products or beer and any brewpub shall keep such additional records and make such additional reports with respect to the manufacture, receipt, distribution and sal…

The commissioner or his authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article and may require the attendance of any person and take his testimony with respect to a…

If any manufacturer, wholesaler, distributor, brewpub or small craft brewery, subject to the provisions of this article, shall fail to pay any tax due under the provisions of this article, within the time, and in the manner, herein provided, the commissioner is authorized to asse…

Whenever it shall be determined by the commissioner that any wholesaler or distributor having in his possession, or engaging in the sale or distribution of light wines, light spirit products or beer, has failed to pay the tax, as provided herein, the commissioner shall compute th…

Any light wines, light spirit products or beer found at any point within this state which has been in the possession of any wholesaler or distributor for a period of more than forty-eight (48) hours and any light wines, light spirit products or beer transported into this state fr…

All taxes levied by this article and required to be paid to the commissioner shall be payable to the commissioner in cash or by personal check, cashier’s check, bank exchange, post-office money order or express money order and shall be deposited by the commissioner into the state…

At the end of each month, the state auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks and shall verify the amounts paid into the state treasury in so far as they relate to the collections of any taxes imposed by this a…