MISSISSIPPI LEGISLATURE

2003 Regular Session

To: Finance

By: Senator(s) Minor

Senate Bill 2507

(As Passed the Senate)

AN ACT TO AMEND SECTION 67-3-3, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "BEER" FOR THE PURPOSES OF THE LAWS THAT LEGALIZE THE SALE OF LIGHT WINE AND BEER; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 67-3-3, Mississippi Code of 1972, is amended as follows:

     67-3-3.  When used in this chapter, unless the context indicates otherwise:

          (a) * * *  "Commissioner" means the Chairman of the State Tax Commission of the State of Mississippi, and his authorized agents and employees;

          (b) * * *  "Person" means one or more persons, a company, a corporation, a partnership, a syndicate or an association;

          (c) * * *  "Manufacturer" and "retailer" include brewpubs licensed pursuant to Article 3, Chapter 71, Title 27, Mississippi Code of 1972, unless otherwise clearly provided; and

          (d)  "Beer" means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act.

     SECTION 2.  This act shall take effect and be in force from and after its passage.