MS SB2435

Allows holders of Class 1 manufacturer's permits (distilleries/rectifiers) to obtain a distillery retailer's permit authorizing on-premises sales of alcoholic beverages to consumers at the distillery location.

Permits distillery retailers selling for on-premises consumption to add other beverages (alcoholic or non-alcoholic) to their manufactured products so long as foreign alcoholic beverage components do not exceed 20% of the total volume.

Establishes two privilege license tax tiers for Class 1 manufacturer's permits based on annual production volume: $4,500 for producers with 5,000+ gallons annually and $2,800 for producers under 5,000 gallons.

Authorizes the Department of Revenue to promulgate rules allowing retailers to pick up alcoholic beverages on-site at the manufacturer's location instead of requiring shipment from the department's warehouse.

Removes the previous provision allowing reduced tax rates ($10 per 10,000 gallons) for small distillers using Mississippi-sourced ingredients and limited still capacity.