MS SB2018

Removes the seven percent (7%) tax on wholesale sales of beer previously codified in Section 27-65-17(i) of Mississippi Code of 1972.

Retailers will no longer be able to take a credit on their retail sales tax return for wholesale beer taxes paid to wholesalers, as that provision becomes moot.

Renumbers subsequent subsections in Section 27-65-17 to reflect the deletion of the wholesale beer tax provision.

Effective date is July 1, 2023.