MS SB2858

Creates a direct shipper's permit ($100 annual fee) allowing out-of-state licensed alcoholic beverage manufacturers, importers, wholesalers, or retailers to sell and ship manufactured wine directly to Mississippi residents, but only wines not already in the state's ABC Division inventory

Requires direct shippers who send more than 270 liters of wine to any person in Mississippi within 12 consecutive months to offer that wine for wholesale purchase to the Department of Revenue, which may then list it in state inventory

Imposes a 27% tax on the sale price of wine shipped to permit holders, plus a 7% tax on retail sales; all shipments must be labeled with alcohol warnings and require signature by a person 21 or older upon delivery

Prohibits direct shippers from shipping light wine, beer, any alcoholic beverage other than manufactured wine, or any wine already listed in the ABC Division's inventory

Violations constitute misdemeanors, with each shipment a separate offense; permit holders may also face permit suspension/revocation and administrative fines, and must maintain records for at least 3 years subject to audit