MCA Chapter 5

MCA Chapter 5
in effect

Miss. Code Ann. § 67-5-3 Legislative declaration of intent.

The Legislature of the State of Mississippi, recognizes, by the passage of this chapter, the vital contribution of the agricultural industry to the economy of this state, and declares that the intent of this chapter is to enhance and expand such industry by authorizing and encouraging the domestic production of native wines from grapes, berries, fruits, honey and vegetables grown and produced in Mississippi. The Legislature further recognizes the vital contribution of the tourist industry to the economy of this state, and declares that the intent of this chapter is to enhance such industry by encouraging the planting and development of native vineyards, the construction of native wineries, and the production and sale of native wines so that tourists traveling through Mississippi may visit vineyards, wineries and wine cellars, and purchase Mississippi domestic wines. The Legislature of the State of Mississippi further recognizes the need for the expansion, diversification and development of Mississippi economy, and declares that the intent of this chapter is to authorize and encourage the introduction of a new industry into this state which will provide new employment opportunities, additional income, and support for existing industries in this state.

Miss. Code Ann. § 67-5-5 Definitions; qualification period.

For purposes of this chapter, the following words and phrases shall have the definitions ascribed herein, unless the context otherwise requires: “Native wine” shall mean any product, produced in Mississippi for sale, having an alcohol content not to exceed twenty-one percent (21%) by weight and made in accordance with revenue laws of the United States, which shall be obtained primarily from the alcoholic fermentation of the juice of ripe grapes, fruits, berries, honey or vegetables grown and produced in Mississippi; provided that bulk, concentrated or fortified wines used for blending may be produced without this state and used in producing native wines. The commission shall adopt and promulgate rules and regulations to permit a producer to import such bulk and/or fortified wines into this state for use in blending with native wines without payment of any excise tax that would otherwise accrue thereon. In order to be classified as “native wine” under the provisions of this chapter, at least fifty-one percent (51%) of the finished product by volume shall have been obtained from fermentation of grapes, fruits, berries, honey or vegetables grown and produced in Mississippi. “Native winery” shall mean any place or establishment within this state where native wine is produced in whole or in part for sale. “Produce” shall mean to do or to perform any act or thing in the process of making native wine. “Person” shall mean one or more natural persons, or a corporation, partnership or association. “Producer” shall mean any person who owns, operates or conducts a native winery, but it does not mean the employees of such persons. “Consumer” shall mean any person who purchases native wine for the purpose of consuming it, giving it away, or distributing it in any way other than by sale, barter or exchange. “Commission” shall mean the Mississippi State Tax Commission. “Division” shall mean the Alcoholic Beverage Control Division of the State Tax Commission.

Miss. Code Ann. § 67-5-7 Production and sale of native wine legalized.

Hereafter, it shall be lawful to produce native wine in the State of Mississippi including the production of non-alcoholic native wines and juices to be used for sacramental purposes, and to sell such native wine within or without this state; provided such native wine shall be subject to the gallonage excise tax as levied by Section 67-5-13. The production of native wine is hereby declared, under the laws of this state, to be a privilege, and as such privilege shall be subject to such permit fees upon the exercise of the privilege as levied by Section 67-5-13.

Miss. Code Ann. § 67-5-9 Permits for native wineries; registration of native wineries with secretary of state.

Every native winery in the State of Mississippi shall apply for a permit as provided for in Section 67-1-51, Mississippi Code of 1972, and shall be issued said initial and renewal permit by the commission upon meeting the qualifications and requirements presently set forth by law or regulation for permits authorized by said Section 67-1-51. Every native winery shall register with the Secretary of State, shall show the location and permit number of said winery, shall show the name and address of the producer owning, conducting or operating the winery, shall show the name and address of all local agents and such other pertinent information which may be required by the Secretary of State, and shall appoint an agent for service of process within the State of Mississippi.

Miss. Code Ann. § 67-5-11 Authorized sales by native wineries.

Within the State of Mississippi, every native winery is authorized to make sales to the commission or to consumers at the location of the native winery or its immediate vicinity. Every native winery is authorized to make sales to any producer, manufacturer, wholesaler, retailer or consumer located outside of the State of Mississippi who are authorized by law to purchase the same.

Miss. Code Ann. § 67-5-13 Annual privilege license tax on producers; excise tax on cases sold by producers.

Upon every producer holding a permit for the production of native wine, there is 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. There is 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. However, native wine produced in Mississippi for export and sale without this state and native wine produced in Mississippi and sold to the commission shall not be subject to the excise tax, nor shall the 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. 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 consumers at the location of the native winery or its immediate vicinity, 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. All taxes levied by and collected under this section shall be deposited in the General Fund.

Miss. Code Ann. § 67-5-15 Repealed.

Repealed by Laws of 2006, ch. 529, § 12 effective from and after passage (approved April 3, 2006.) [Laws, 1976, ch. 467, § 8, eff from and after passage (approved May 25, 1976).]