MS SB2806

Brings forward existing Mississippi Code sections governing the Department of Revenue's authority and the Alcoholic Beverage Control (ABC) Division's powers, including permit issuance, regulation of alcoholic beverage sales, and enforcement duties

Maintains the Department of Revenue as the exclusive wholesale distributor of alcoholic beverages (excluding malt liquors) in Mississippi, with retailers required to purchase only from the department except in limited authorized circumstances

Allows Mississippi residents age 21+ to purchase wine from out-of-state wineries and have it shipped to a package retailer, with a limit of 10 cases per year and required payment of all applicable taxes and fees

Establishes penalties for violations: retail distributors purchasing from unauthorized sources face fines of $500-$2,000 and up to 6 months jail; manufacturers selling directly in-state face the same penalties

Directs the Legislature to appropriate funds for necessary upgrades to the ABC Division warehouse