MS SB2191

Removes the 7% tax on wholesale sales of beer, eliminating the requirement for retailers to file returns and compute retail tax with credit for wholesaler taxes paid.

Renumbers subsequent subsections in Section 27-65-17 to account for the removal of the beer tax provision (subsections (i) through (m) become (i) through (l)).

Updates Section 27-65-5 to remove reference to Section 27-65-17 in the definition of wholesale sales, replacing it with a reference only to Section 27-65-25.

Effective date is July 1, 2022.