Mississippi Code

Miss. Code Ann. § 67-1-41 (2026)

Department of Revenue as a wholesale distributor and seller of alcoholic beverages; exception to department's exclusive right to sell at wholesale; shipment of wine purchased from winery by individual resident to in-state package retailer; payment of associated taxes, fees, surcharges; procedure

✓ current as of July 2026
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Codes, 1942, § 10265-18; Laws, 1966, ch. 540, § 18; Laws, 1976, ch. 467, § 15; Laws, 1988, ch. 397, § 1; Laws, 1990, ch. 479, § 1; Laws, 1992, ch. 574, § 1; Laws, 1994, ch. 538, § 2; Laws, 1998, ch. 413, § 1; Laws, 1999, ch. 408, § 1; Laws, 2006, ch. 352, § 3; Laws, 2006, ch. 529, § 4, eff. 4/3/2006.

Amended by Laws, 2023, ch. 533, HB 252,§ 2, eff. 7/1/2023.

Amended by Laws, 2022, ch. 483, SB 2844,§ 15, eff. 7/1/2022.

Amended by Laws, 2021, ch. 454, SB 2435,§ 2, eff. 7/1/2021.

Amended by Laws, 2021, ch. 388, SB 2606,§ 11, eff. 7/1/2021.

Amended by Laws, 2020, ch. 422, HB 1088,§ 1, eff. 1/1/2021.

Amended by Laws, 2018, ch. 453, HB 995,§ 4, eff. 7/1/2018.


Notes of Decisions
Cited in 6 cases, 1974–2020 · leading case: United States v. Tax Comm'n of Miss., 421 U.S. 599 (1975).
United States v. Tax Comm'n of Miss., 421 U.S. 599 (1975). “, which created the State Tax Commission as the sole importer and wholesaler of alcoholic beverages, not including malt liquor, in the State, Miss. Code Ann. § 67-1-41 . The statute authorized the Tax Commission to purchase intoxicating liquors and sell them “to authorized…”
Vineyard Investments, LLC v. City of Madison, 999 So. 2d 438 (Miss. Ct. App. 2009). “See Miss.Code Ann. § 67-1-41 (Supp.2008). ¶ 10.”
D.J. Koenig & Assocs., Inc. v. Mississippi State Tax Comm'n, 838 So. 2d 246 (Miss. 2003). “Miss.Code Ann. § 67-1-41. The Legislature has prescribed various permits for alcoholic beverage related businesses.”
United States v. State Tax Com'n of State of Mississippi, 378 F. Supp. 558 (S.D. Miss. 1974). “Miss.Code Ann. § 67-1-41 (1972). 2 . Miss.”
Lynn Fitch, Attorney Gen. of the State of Mississippi, ex rel., the State of Mississippi & Comm'r of Revenue Herb Frierson & Mississippi Dep't of Revenue v. Wine Express Inc., Bottle Deals Inc. & Gold Medal Wine Club (Miss. 2020). · cites it 2× “Miss. Code Ann. § 67-1-41 (Rev. 2012). Each manufacturer ships its alcoholic beverages to a centralized warehouse in 2 Gluckstadt, Mississippi, which is owned by the State.”
D. J. Koenig & Assocs., Inc. v. Mississippi State Tax Comm'n (Miss. 2001). “Miss. Code Ann. § 67-1-41 . The Legislature has prescribed various permits for alcoholic beverage related businesses.”
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