SEC. 67-5-13. Annual privilege license tax on producers; excise tax on cases sold by producers.
(1) Upon every producer holding a permit for the production of native wine, there is hereby levied and imposed for each location for the privilege of engaging and continuing in this state in the production of native wine an annual privilege license tax in an amount equal to Ten Dollars ($10.00) for each ten thousand (10,000) gallons, or any part thereof, of native wine produced by the winery.
(2) There is hereby levied and assessed an excise tax upon each case of native wine sold by a producer to any source to be collected from the producer in the amount provided for in Section 27-71-7, Mississippi Code of 1972. However, native wine produced in Mississippi for export and sale without this state shall not be subject to said excise tax, nor shall such tax accrue or be collected on native wines dispensed, as free samples in quantities of not more than six (6) ounces, in the tasting room of a native winery.
(3) The privilege tax imposed by subsection (1) of this section shall be collected in the same manner as presently provided by law for the collection of other alcoholic beverages. The excise tax imposed by subsection (2) of this section shall be reported monthly by the producer to the commission on all sales made in Mississippi to the commission, retailers, consumers or any alcoholic beverage permittee of the commission, along with a statement of gallonage produced during that month, and the producer shall remit the tax due and owing with each report. The producer shall also include in the report a statement of gallonage sold and exported for sale outside this state.
(4) All taxes levied by and collected under this section shall be deposited in the General Fund.
SOURCES: Laws, 1976, ch. 467, Sec. 7; 1985, ch. 322, Sec. 2, eff from and after passage (approved March 15, 1985).