MS SB2798

Authorizes the Department of Revenue to sell, franchise, license, or lease the state's wholesale wine business to private entities for a minimum of five years, allowing privatization of wine distribution.

Permits retail licensees to purchase wine from authorized wholesale wine providers in addition to the Department of Revenue.

Requires wholesale wine providers to collect excise tax and sales tax on wine sales, with the provider remaining liable to the state for all taxes owed regardless of collection from retailers.

Establishes that the Department of Revenue shall regulate wholesale prices of wine sold by private entities through the Alcoholic Beverage Control Division, with antitrust immunity granted to providers in compliance with department rules.

Clarifies that excise tax applies proportionally to cases containing less than a full gallon and eliminates the state markup on wine during the contract period with private wholesale providers.