As Amended
SEC. 27-71-307. Excise tax imposed.
In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light wines or beer equivalent to Forty-two and Sixty-eight One Hundredths Cents (42.68cents) per gallon upon all light wines and beer acquired for sale or distribution in this state; provided, however, that from and after June 1, 1985, and until the date on which the legal age for consumption of light wine and beer in this state increases from the age of eighteen (18) to the age of twenty-one (21), such tax shall be equivalent to Forty-six and Ninety-five One Hundredths Cents (46.95cents) per gallon. Such tax is hereby imposed as an additional tax for the privilege of engaging or continuing in such business.
The excise tax imposed upon the sale or distribution of beer or light wine into Mississippi shall be paid by the wholesaler or distributor to the State Tax Commission monthly on or before the fifteenth day of the month following the month in which the beer or light wine was received in this state. Monthly report forms shall be furnished by the commissioner to the wholesalers or distributors.
Provided that persons operating a railroad dining car, club car or other car in interstate commerce upon which light wines or beer may be sold and who are licensed under the provisions of Section 67-3-27 and any other law relating to the sale of such beverages shall keep such records of the sales of such light wines and beer in this state as the commissioner shall prescribe and shall submit monthly reports of such sales to the commissioner within fifteen (15) days after the end of each month on a form prescribed therefor by the commissioner, and shall pay the tax due under the provisions of this section at the time such reports are filed.
All beer sold, received or stored in this state shall have imprinted by the manufacturer on each bottle, can or other container (including kegs, barrels or such large containers), the word "MISSISSIPPI" or "MS." The word "MISSISSIPPI" or "MS" may be printed, etched, engraved, embossed, ink jet sprayed or marked thereon by any permanent method that makes the word plain and conspicuous. If the bottle is covered by foil or any other material, the word "MISSISSIPPI" or "MS" shall be printed on the label, or elsewhere on the bottle, can or other container, in a manner to make it plain and conspicuous. The design for each type of crown, lid, label and the Mississippi identifying mark shall be submitted first to the commissioner for his approval before used. No official crowns, lids or stamps with the word "Mississippi" or "MS" imprinted thereon or any other evidence of tax payment shall be required to be affixed on or to any part of a light wine or malt cooler bottle, can or other light wine or malt cooler container. For purposes of this section, malt cooler products shall be defined as a flavored malt beverage made from a base of malt beverage and flavored with fruit juices, aromatics and essences of other flavoring in quantities and proportions such that the resulting product possesses a character and flavor distinctive from the base malt beverage and distinguishable from other malt beverages.
A licensed wholesaler or distributor of beer or light wine may not import beer or light wine from any source other than a brewer or importer authorized by the commissioner to sell such beer or light wine in Mississippi.
The wholesaler or distributor shall be allowed credit for tax paid on beer or light wine which is no longer marketable and which is destroyed by same when such destruction is witnessed by an agent of the commissioner and when the amount of the excise tax exceeds One Hundred Dollars ($100.00). No other loss will be allowed.
All manufacturers, brewers and importers of beer or light wine shall file monthly reports as prescribed by the commissioner listing sales to each wholesaler or distributor by date, invoice number, quantity and container size, and any other information deemed necessary.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law except where there is conflict, then the provisions of this chapter shall control.
SOURCES: Codes, 1942, Sec. 10242; Laws, 1934, ch. 127; 1938, Ex. ch. 21; 1942, ch. 140; 1950, ch. 540; 1985, ch. 351, Sec. 26; 1985, ch. 475; 1986, ch. 337, Sec. 1; 1989, ch. 388, Sec. 1, eff from and after July 1, 1989. Laws, 1994, ch. 426, Sec. 1, eff from and after passage (approved March 16, 1994)
1997 Amendment:
SECTION 3. Section 27-71-307, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2000, this section shall read as follows:]
27-71-307. (1) (a) In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light wines or beer equivalent to Forty-two and Sixty-eight One-hundredths Cents (42.68) per gallon upon all light wines and beer acquired for sale or distribution in this state; provided, however, that from and after June 1, 1985, and until the date on which the legal age for consumption of light wine and beer in this state increases from the age of eighteen (18) to the age of twenty-one (21), such tax shall be equivalent to Forty-six and Ninety-five One-hundredths Cents (46.95) per gallon. Such tax is hereby imposed as an additional tax for the privilege of engaging or continuing in such business.
(b) The excise tax imposed upon the sale or distribution of beer or light wine into Mississippi shall be paid by the wholesaler or distributor to the State Tax Commission monthly on or before the fifteenth day of the month following the month in which the beer or light wine was received in this state. Monthly report forms shall be furnished by the commissioner to the wholesalers or distributors.
(c) Provided that persons operating a railroad dining car, club car or other car in interstate commerce upon which light wines or beer may be sold and who are licensed under the provisions of Section 67-3-27 and any other law relating to the sale of such beverages shall keep such records of the sales of such light wines and beer in this state as the commissioner shall prescribe and shall submit monthly reports of such sales to the commissioner within fifteen (15) days after the end of each month on a form prescribed therefor by the commissioner, and shall pay the tax due under the provisions of this section at the time such reports are filed.
* * * No official crowns, lids, labels or stamps with the word "MISSISSIPPI" or "MS" imprinted thereon or any other evidence of tax payment is required by this section, or may be required under rule or regulation promulgated by the commissioner, to be affixed on or to any part of a beer, light wine or malt cooler bottle, can or other light wine or malt cooler container. For purposes of this section, malt cooler products shall be defined as a flavored malt beverage made from a base of malt beverage and flavored with fruit juices, aromatics and essences of other flavoring in quantities and proportions such that the resulting product possesses a character and flavor distinctive from the base malt beverage and distinguishable from other malt beverages.
(2) A licensed wholesaler or distributor of beer or light wine may not import beer or light wine from any source other than a brewer or importer authorized by the commissioner to sell such beer or light wine in Mississippi. Any person who violates the provisions of this subsection, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court and shall be subject to license forfeiture following an appropriate hearing before the State Tax Commission. Any person whose license has been forfeited pursuant to this section shall not apply for a license or permit issued by the commissioner for a period of five (5) years. In addition, no license or permit shall be issued to a spouse, offspring or sibling of the offender when to do so would circumvent the purposes of this section. The Chairman of the State Tax Commission may assess a wholesaler or distributor who violates this section the amount of excise taxes due on the unlawfully imported beer or light wine, together with a penalty in the amount of four (4) times the state excise taxes due or One Hundred Dollars ($100.00) per case, whichever is greater.
(3) The wholesaler or distributor shall be allowed credit for tax paid on beer or light wine which is no longer marketable and which is destroyed by same when such destruction is witnessed by an agent of the commissioner and when the amount of the excise tax exceeds One Hundred Dollars ($100.00). No other loss will be allowed.
(4) All manufacturers, brewers and importers of beer or light wine shall file monthly reports as prescribed by the commissioner listing sales to each wholesaler or distributor by date, invoice number, quantity and container size, and any other information deemed necessary.
(5) All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law except where there is conflict, then the provisions of this chapter shall control.
[From and after July 1, 2000, this section shall read as follows:]
27-71-307. In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light wines or beer equivalent to Forty-two and Sixty-eight One-hundredths Cents (42.68) per gallon upon all light wines and beer acquired for sale or distribution in this state; provided, however, that from and after June 1, 1985, and until the date on which the legal age for consumption of light wine and beer in this state increases from the age of eighteen (18) to the age of twenty-one (21), such tax shall be equivalent to Forty-six and Ninety-five One-hundredths Cents (46.95) per gallon. Such tax is hereby imposed as an additional tax for the privilege of engaging or continuing in such business.
The excise tax imposed upon the sale or distribution of beer or light wine into Mississippi shall be paid by the wholesaler or distributor to the State Tax Commission monthly on or before the fifteenth day of the month following the month in which the beer or light wine was received in this state. Monthly report forms shall be furnished by the commissioner to the wholesalers or distributors.
Provided that persons operating a railroad dining car, club car or other car in interstate commerce upon which light wines or beer may be sold and who are licensed under the provisions of Section 67-3-27 and any other law relating to the sale of such beverages shall keep such records of the sales of such light wines and beer in this state as the commissioner shall prescribe and shall submit monthly reports of such sales to the commissioner within fifteen (15) days after the end of each month on a form prescribed therefor by the commissioner, and shall pay the tax due under the provisions of this section at the time such reports are filed.
All beer sold, received or stored in this state shall have imprinted by the manufacturer on each bottle, can or other container (including kegs, barrels or such large containers), the word "MISSISSIPPI" or "MS." The word "MISSISSIPPI" or "MS" may be printed, etched, engraved, embossed, ink jet sprayed or marked thereon by any permanent method that makes the word plain and conspicuous. If the bottle is covered by foil or any other material, the word "MISSISSIPPI" or "MS" shall be printed on the label, or elsewhere on the bottle, can or other container, in a manner to make it plain and conspicuous. The design for each type of crown, lid, label and the Mississippi identifying mark shall be submitted first to the commissioner for his approval before used. No official crowns, lids or stamps with the word "MISSISSIPPI" or "MS" imprinted thereon or any other evidence of tax payment shall be required to be affixed on or to any part of a light wine or malt cooler bottle, can or other light wine or malt cooler container. For purposes of this section, malt cooler products shall be defined as a flavored malt beverage made from a base of malt beverage and flavored with fruit juices, aromatics and essences of other flavoring in quantities and proportions such that the resulting product possesses a character and flavor distinctive from the base malt beverage and distinguishable from other malt beverages.
A licensed wholesaler or distributor of beer or light wine may not import beer or light wine from any source other than a brewer or importer authorized by the commissioner to sell such beer or light wine in Mississippi.
The wholesaler or distributor shall be allowed credit for tax paid on beer or light wine which is no longer marketable and which is destroyed by same when such destruction is witnessed by an agent of the commissioner and when the amount of the excise tax exceeds One Hundred Dollars ($100.00). No other loss will be allowed.
All manufacturers, brewers and importers of beer or light wine shall file monthly reports as prescribed by the commissioner listing sales to each wholesaler or distributor by date, invoice number, quantity and container size, and any other information deemed necessary.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law except where there is conflict, then the provisions of this chapter shall control.
SOURCE: 1997 Laws, Chapter 499, Sec. 3, HB1612, Effective July 1, 1997.