SB 2145 Summary

• Allows wine manufacturers holding a Class 2 or Class 3 permit, or those licensed to manufacture wine outside Mississippi, to sell and ship wine directly to state residents by obtaining a direct wine shipper's permit from the Department of Revenue.

• Direct wine shippers may sell maximum of 12 nine-liter cases annually per address and must label all containers with age verification requirements; prohibited from selling light wine, beer, or wines contracted through Mississippi distributors except highly allocated items.

• Establishes 15.5% excise tax on direct wine shipment sales with monthly reporting requirements; a portion of tax revenue must be deposited into the Mental Health Programs Fund.

• Requires direct wine shippers to maintain records for 3 years, submit quarterly reports to the Department of Revenue, and consent to state jurisdiction; permits must be renewed annually with a $100 privilege tax.

• Permits wine to be purchased only by persons age 21 and older for personal consumption only; violations constitute misdemeanors with fines up to $1,000 and up to 6 months imprisonment, but consumers who receive compliant shipments are exempt from penalties.