MS HB410

Amends Section 27-71-5 of Mississippi Code to add a new category (w) for Manufacturer's permit, Class 1, distiller with an annual privilege license tax of $500.00.

Provides reduced tax of $10.00 per 10,000 gallons (or part thereof) produced for distillers meeting specific criteria: at least 51% of finished product by volume from fermentation of Mississippi-grown grapes, fruits, berries, honey, and/or vegetables, and using only one still with maximum 150-liter capacity.

Allows bulk, concentrated, or fortified ingredients used for blending to be produced outside Mississippi.

Effective July 1, 2016.