MS HB1088

Allows Mississippi residents age 21+ to purchase wine from wineries and have it shipped to a package retailer permittee in the state, rather than requiring direct shipment to consumers.

Requires package retailer permittees to pay all state taxes, fees, and surcharges on wine shipped through this process, with no credit for taxes paid to other states.

Limits individual purchases to no more than 10 cases of wine per year and requires purchaser approval from the package retailer before shipment.

Mandates that carriers transporting wine report shipments to the Department of Revenue with details including winery and retailer permit numbers, weight, tracking numbers, and delivery dates; requires wineries to consent to state court jurisdiction.

Establishes misdemeanor penalties of up to $1,000 fine and/or 6 months jail time for violations, with each shipment constituting a separate offense; effective January 1, 2021.