MS SB2534

Authorizes holders of wine manufacturer permits or out-of-state wine licenses to obtain a direct wine shipper's permit from the Department of Revenue and sell wine directly to Mississippi residents without using the Alcoholic Beverage Control Division.

Limits direct wine shippers to selling no more than 24 nine-liter cases annually to any individual resident and prohibits shipping to dry counties; requires purchasers to be at least 21 years old and sign for deliveries.

Imposes a $100 annual privilege tax on direct wine shipper's permits and levies a 15.5% sales tax on all wine sales and shipments by direct wine shippers, with 3% of that tax directed to the Mental Health Programs Fund.

Requires direct wine shippers to label containers with alcohol warnings, report annual sales by type to the department, maintain records for three years, and allow department audits; prohibits selling light wine, beer, or other alcoholic beverages.

Establishes penalties of up to $1,000 fine or six months jail time for violations, with authority for the department to suspend or revoke permits and impose additional civil penalties for permit holders who violate the act.