MS HB1096

Removes the Department of Revenue from being a wholesale distributor of wine within Mississippi, allowing private wine distributors to distribute wine to retailers instead.

Creates a new wine distributor permit that authorizes holders to distribute wine throughout Mississippi to properly permitted retailers for resale, subject to local option alcoholic beverage control laws.

Requires wine distributors to file monthly sales reports with the Department of Revenue, maintain records for three years, and pay an annual $100 privilege fee for the permit.

Imposes an excise tax of $0.35 per gallon on wine acquired for sale or distribution by licensed distributors and on wine manufactured at native wineries, plus a 27.5% tax on gross proceeds of wholesale wine sales.

Takes effect July 1, 2020, and requires wine distributors to post a $100,000 bond or equivalent cash/securities deposit with the state.