Miss. Code Ann. § 27-71-7 (2026)

• (1) There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the department to be collected from each retail licensee at the time of sale in accordance with the following schedule:

  (a) Distilled spirits	$2.50 per gallon
  (b) Sparkling wine and champagne	$1.00 per gallon
  (c) Other wines, including native wines	$ .35 per gallon

• (2)
  • (a) In addition to the tax levied by subsection (1) of this section, and in addition to any other markup collected, the Alcoholic Beverage Control Division shall collect a markup of three percent (3%) on all alcoholic beverages, as defined in Section 67-1-5, Mississippi Code of 1972, which are sold by the division. The proceeds of the markup shall be collected by the division from each purchaser at the time of purchase.
  • (b) Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Alcoholism Treatment and Rehabilitation Fund," a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs. Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund. It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section 27-71-29 to match all federal funds which may be available for alcoholism treatment and rehabilitation.

    From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Mental Health Programs Fund," a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department. Any revenue in the "Alcoholism Treatment and Rehabilitation Fund" which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the "Mental Health Programs Fund."

Codes, 1942, § 10265-104; Laws, 1966, ch. 649, § 4; Laws, 1976, ch. 467, § 10; Laws, 1977, ch. 498, § 1; Laws, 1978, ch 438, § 1; Laws, 1979, ch. 474; Laws, 1981, ch. 411, § 1; Laws, 1985, ch. 322, § 1; Laws, 1986, ch. 500, § 8; Laws, 1992, ch. 456, § 1, eff. 7/1/1992.

Amended by Laws, 2021, ch. 388, SB 2606,§ 17, eff. 7/1/2021.