Senate Bill 2606 - Mississippi Native Spirit Law

• Creates the "Mississippi Native Spirit Law" authorizing production and sale of native spirits (distilled beverages with at least 51% of finished product from fermented grain, starch, molasses, or sugar grown and produced in Mississippi).

• Establishes native distilleries as regulated entities requiring permits issued by the Department of Revenue and registration with the Secretary of State, subject to same regulations as native wine producers.

• Imposes an annual privilege license tax of $10.00 per 1,000 gallons (or part thereof) produced and an excise tax on native spirits sold to consumers, with revenues deposited in the State General Fund.

• Authorizes native distilleries to sell directly to consumers at the distillery location or immediate vicinity, and to the department for distribution to retailers, without restrictions on county/municipality dry law status (similar to native wines).

• Amends multiple sections of Mississippi Code relating to alcoholic beverage regulation to include native spirits alongside native wines in definitions, permit classifications, tax provisions, and administrative appeal procedures.