As Amended
SEC. 27-71-301. Definitions.
When used in this article the words and terms hereafter mentioned shall have the following definitions:
"State auditor" shall mean the state auditor of public accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.
"Person" shall include all natural persons, or corporations, a partnership, an association, a joint venture, an estate, a trust, or any other group or combination acting as a unit and shall include the plural as well as the singular unless an intention to give another meaning thereto is disclosed in the context.
"Consumer" shall mean a person who comes into the possession of beer or light wine, the sale of which is authorized by Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of consuming it, giving it away or otherwise disposing of it in any manner except by sale, barter or exchange.
"Retailer" shall mean any person who comes into the possession of such light wines or beer for the purpose of selling it to the consumer, or giving it away, or exposing it where it may be taken or purchased or acquired in any other manner by the consumer.
"Wholesaler" shall mean any person who comes into possession of such light wine or beer for the purpose of selling, distributing, or giving it away to retailers or other wholesalers or dealers inside or outside of this state.
"Commissioner" shall mean the chairman of the state tax commission or his duly appointed agents or employees.
"Sale" shall include the exchange of such light wines or beer for money, or giving away or distributing any such light wines or beer for anything of value.
"Light wines or beer" shall mean beer and light wines legalized for sale by the provisions of Chapter 3 of Title 67, Mississippi Code of 1972.
"Distributor" shall include every person who receives either from within or from without this state, from a brewery, a winery or any other source, light wines or beer as defined in Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of distributing or otherwise disposing of such light wines or beer to a wholesaler or retailer of such light wines or beer.
SOURCES: Codes, 1942, Sec. 10237; Laws, 1934, ch. 127.