MS HB1872

Amends Section 27-71-7 of Mississippi Code to revise the excise tax rate on direct wine shipper sales from an unspecified previous rate to eighteen percent (18%) of the sales price.

Direct wine shippers must file monthly reports with the department, including invoices for each sale and shipment to Mississippi residents, by the 20th of the following month.

Permittees failing to file and pay taxes timely face a $50.00 late fee in addition to other authorized penalties.

Maintains existing excise tax rates on other alcoholic beverages: $2.50 per gallon on distilled spirits, $1.00 per gallon on sparkling wine and champagne, and $0.35 per gallon on other wines.

Takes effect July 1, 2025.