MS HB1178

Authorizes holders of Class 1 or Class 2 manufacturer's permits, or out-of-state licensed wine/distilled spirits producers, to obtain a direct shipper's permit allowing them to sell and ship wine and distilled spirits directly to Mississippi residents without using the Alcoholic Beverage Control Division.

Establishes annual privilege tax of $100.00 for direct shipper's permits and $500.00 for wine and distilled spirits fulfillment provider permits, with an 18% tax on direct shipper sales and shipments.

Limits direct shipments to 9 nine-liter cases of wine and 9 nine-liter cases of distilled spirits per household per calendar year, with maximum annual shipments of 1,500 nine-liter cases or 13,500 liters total to Mississippi consumers.

Requires recipients to be at least 21 years old, prohibits resale, restricts shipments to residential addresses and areas where alcohol sales are legal, and mandates quarterly reporting by direct shippers to the Department of Revenue.

Imposes criminal penalties for violations (up to $1,000 fine and 6 months imprisonment) and allows the Department of Revenue to suspend or revoke direct shipper permits for non-compliance; effective July 1, 2025.