Senate Bill 2073 Summary

• Authorizes holders of wine manufacturer permits (in-state) or persons licensed to manufacture/distribute wine (out-of-state) to obtain a direct wine shipper's permit from the Department of Revenue to sell and ship wine directly to Mississippi residents without going through the state's alcoholic beverage distribution system.

• Imposes a $100 annual privilege tax for direct wine shipper's permits and levies a 15.5% tax on all wine sales made by direct shippers, with a portion of revenue deposited into the Mental Health Programs Fund.

• Restricts direct shippers from selling more than 24 nine-liter cases annually to any individual, prohibits shipping to dry counties, requires age 21+ for purchasers with required signature upon delivery, and limits shipments to wine only (no beer or other alcoholic beverages).

• Requires direct shippers to label wine containers with "CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY" and maintain records for three years; permits Department of Revenue audits and authorizes permit suspension or revocation for violations.

• Establishes criminal penalties of up to $1,000 fine and/or six months jail time for violations, with each sale or shipment constituting a separate offense.