MS SB2852

Brings forward 13 sections of Mississippi Code related to alcoholic beverage regulation for possible amendment, including provisions on light wine, light spirit products, and beer

Defines "light spirit product" as a beverage containing not more than 4% alcohol by weight that contains one or more distilled spirits

Sets annual privilege taxes for alcohol-related businesses: $30 for retailers, $100 for wholesalers/distributors per county, and $1,000 for manufacturers and brewpubs

Imposes an excise tax of 42.68 cents per gallon on light wines, light spirit products, and beer acquired for sale or distribution in Mississippi

Limits small craft breweries to producing no more than 60,000 barrels annually and restricts retail sales to 10% of production or 1,500 barrels, whichever is less