MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Finance
By: Senator(s) Chassaniol, Blackwell, Younger, Barnett
AN ACT TO AMEND SECTION 67-3-3, MISSISSIPPI CODE OF 1972, TO REDEFINE BEER AS A FERMENTED BEVERAGE OF ANY NAME OR DESCRIPTION HAVING AN ALCOHOLIC CONTENT OF NOT MORE THAN 8% BY WEIGHT, BREWED FROM MALT, IN WHOLE OR IN PART, OR FROM ANY MALT SUBSTITUTE, OR AS A PRODUCT, NOT EXCEEDING AN ALCOHOLIC CONTENT OF 8% BY WEIGHT, DESCRIBED OR DEFINED AS "BEER" OR A "MALT BEVERAGE" IN EITHER THE FEDERAL ALCOHOL ADMINISTRATION ACT AT 27 U.S.C. SECTION 211(A)(7) OR THE INTERNAL REVENUE CODE AT 26 U.S.C. SECTION 5052(A) OR ANY REGULATION OR RULE PROMULGATED BY THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU OR THE INTERNAL REVENUE SERVICE PERTAINING TO "BEER" OR "MALT BEVERAGES"; 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 Commissioner of Revenue of the Department of Revenue 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) "Brewpub" shall have the meaning ascribed to such term in Section 27-71-301.
(d) "Beer" means
a * * * fermented beverage of any name or description
having an alcoholic content of not more than eight percent (8%) by weight,
brewed from malt, in whole or in part, or from any malt substitute. "Malt
substitute" may include rice, grain of any kind, bran, sugar glucose or
molasses.
"Beer" may also include those products, not exceeding an alcoholic content of eight percent (8%) by weight, described or defined as "beer" or "malt beverages" in either the Federal Alcohol Administration Act at 27 U.S.C. Section 211(a)(7) or the Internal Revenue Code at 26 U.S.C. Section 5052(a) or any regulation or rule promulgated by the Alcohol and Tobacco Tax and Trade Bureau or the Internal Revenue Service pertaining to "beer" or "malt beverages."
(e) "Light wine" means wine of an alcoholic content of not more than five percent (5%) by weight.
(g) "Growler" means a sealed container that holds not more than one hundred twenty-eight (128) ounces of light wine, light spirit product or beer. A growler must have a label on it stating what it contains.
(h) "Manufacturer" shall have the meaning ascribed to such term in Section 27-71-301.
(i) "Contract-brewed beer" means beer brewed by a manufacturer who:
(i) Makes the beer pursuant to a written contract with another beer manufacturer, and neither entity has a controlling interest in the other entity;
(ii) Makes the beer in accordance with a recipe that is a trade secret of the beer manufacturer having its beer made under contract; and
(iii) Has no right to sell the beer to any other beer manufacturer, importer or wholesaler other than the beer manufacturer who contracted for the beer.
(j) "Light spirit product" means a beverage of an alcoholic content of not more than six percent (6%) by weight and containing one or more distilled spirits, as defined in Section 67-1-5.
(k) "Microbrewery" means a person having a permit under this chapter to manufacture or brew light wine, light spirit product or beer in this state and who manufactures or brews not more than three thousand (3,000) barrels of light wine, light spirit product or beer at its permitted location.
SECTION 2. This act shall take effect and be in force from and after July 1, 2022, and shall stand repealed on June 30, 2022.