MISSISSIPPI LEGISLATURE

1998 Regular Session

To: Finance

By: Senator(s) Hewes

AN ACT TO AUTHORIZE WHOLESALERS, RETAILERS OR PRODUCERS OF ALCOHOLIC BEVERAGES DOMICILED OUTSIDE THE STATE OF MISSISSIPPI TO SHIP NOT MORE THAN 60 BOTTLES OF ALCOHOLIC BEVERAGE WITHIN A 12-MONTH PERIOD DIRECTLY TO A CONSUMER IN MISSISSIPPI IF THE CONSUMER IS 21 YEARS OF AGE OR OLDER AND SUCH ALCOHOLIC BEVERAGE IS FOR SUCH CONSUMER'S PERSONAL USE; TO PROHIBIT THE SHIPMENT OF AN ALCOHOLIC BEVERAGE THAT IS SOLD AT RETAIL IN MISSISSIPPI AT THE TIME A SHIPMENT IS MADE; TO PROHIBIT THE SHIPMENT OF AN ALCOHOLIC BEVERAGE TO A COUNTY THAT HAS NOT VOTED TO COME OUT FROM UNDER THE DRY LAW; TO REQUIRE WHOLESALERS, RETAILERS OR PRODUCERS WHO SHIP ALCOHOLIC BEVERAGES PURSUANT TO THIS ACT TO REGISTER ANNUALLY WITH THE STATE TAX COMMISSION, PAY A FEE AND FILE A COPY OF THE INVOICE OF ANY SHIPMENT WITH THE STATE TAX COMMISSION; TO REQUIRE WHOLESALERS, RETAILERS AND PRODUCERS WHO SHIP ALCOHOLIC BEVERAGES PURSUANT TO THIS ACT TO FILE AN ANNUAL REPORT WITH THE STATE TAX COMMISSION AND TO PAY THE EXCISE AND SALES TAXES DUE FOR THE TOTAL AMOUNT OF ALCOHOL SHIPPED; TO PROVIDE PENALTIES FOR VIOLATIONS OF THIS ACT; TO AMEND SECTIONS 67-1-9 AND 97-31-47, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES. 

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

SECTION 1. (1) A wholesaler, retailer or producer of alcoholic beverages domiciled outside the State of Mississippi who holds a valid license from its state of residence, may ship not more than sixty (60) bottles of alcoholic beverage within a twelve-month period directly to a consumer in Mississippi if the shipment is for the consumer's personal use only; provided, however, that an alcoholic beverage may not be shipped pursuant to this section:

(a) To a consumer who is less than twenty-one (21) years of age;

(b) If the identical type and brand of alcoholic beverage shipped is sold at retail in this state at the time the shipment is made; or

(c) To a county that has not voted to come out from under the dry law.

(2) A wholesaler, retailer or producer of alcoholic beverages who desires to ship alcoholic beverages pursuant to subsection (1) of this section shall register annually with the State Tax Commission and pay a fee of One Hundred Dollars ($100.00) prior to making any shipment pursuant to this section. Each shipment shall be accompanied by an invoice detailing the transaction. A copy of the invoice shall be filed with the State Tax Commission by the wholesaler, retailer or producer who ships the alcoholic beverage.

(3) Wholesalers, retailers and producers that ship directly to consumers in Mississippi pursuant to this section shall file an annual report with the State Tax Commission showing the total number of cases shipped into the state, the type of alcoholic beverage shipped and the name brands of the alcoholic beverage shipped. This report shall be accompanied by a payment for the excise and sales taxes due to the state for the total amount of alcohol shipped.

(4) It shall be unlawful for any wholesaler, retailer or producer of alcoholic beverages domiciled outside the State of Mississippi to:

(a) Ship more than sixty (60) bottles of alcoholic beverage directly to any consumer;

(b) Ship alcoholic beverage to a consumer who is less than twenty-one (21) years of age;

(c) Ship any type and brand of alcoholic beverage that is identical to a type and brand of alcoholic beverage sold at retail in this state; or

(d) Ship alcoholic beverage to a county that has not voted to come out from under the dry law.

(5) A wholesaler, retailer or producer who violates the provisions of this act shall, in addition to any other penalty prescribed by law, be punished by a fine of not more than Ten Thousand Dollars ($10,000.00).

SECTION 2. Section 67-1-9, Mississippi Code of 1972, is amended as follows:

67-1-9. (1) (a) Except as otherwise provided in paragraph (b) of this subsection, it shall be unlawful for any person to manufacture, distill, brew, sell, possess, import into this state, export from the state, transport, distribute, warehouse, store, solicit, take order for, bottle, rectify, blend, treat, mix or process any alcoholic beverage except as authorized in this chapter. However, nothing contained herein shall prevent importers, wineries and distillers of alcoholic beverages from storing such alcoholic beverages in private bonded warehouses located within the State of Mississippi for the ultimate use and benefit of the State Tax Commission as provided in Section 67-1-41. The commission is hereby authorized to promulgate rules and regulations for the establishment of such private bonded warehouses and for the control of alcoholic beverages stored in such warehouses. Additionally, nothing herein contained shall prevent any duly licensed practicing physician or dentist from possessing or using alcoholic liquor in the strict practice of his profession, or prevent any hospital or other institution caring for sick and diseased persons, from possessing and using alcoholic liquor for the treatment of bona fide patients of such hospital or other institution. Any drugstore employing a licensed pharmacist may possess and use alcoholic liquors in the combination of prescriptions of duly licensed physicians. The possession and dispensation of wine by an authorized representative of any church for the purpose of conducting any bona fide rite or religious ceremony conducted by such church shall not be prohibited by this chapter.

(b) It shall not be unlawful for any person to import or transport alcoholic beverages pursuant to Section 1 of Senate Bill No. 2652, 1998 Regular Session. It shall not be unlawful for any person to possess alcoholic beverages shipped pursuant to Section 1 of Senate Bill No. 2652, 1998 Regular Session, in any county in this state that has voted to come out from under the dry law, provided that the person purchased the alcoholic beverages for his or her personal use and consumption only.

(2) Any person, upon conviction of any provision of this section, shall be punished as follows:

(a) By a fine of not less than One Hundred Dollars ($100.00), nor more than Five Hundred Dollars ($500.00), or by imprisonment in the county jail not less than one (1) week nor more than three (3) months, or both, for the first conviction under this section.

(b) By a fine of not less than One Hundred Dollars ($100.00) nor more than Five Thousand Dollars ($5,000.00) or by imprisonment in the county jail not less than sixty (60) days, nor more than six (6) months, or both fine and imprisonment, for the second conviction for violating this section.

(c) By a fine of not less than One Hundred Dollars ($100.00) nor more than Five Thousand Dollars ($5,000.00) or by imprisonment in the State Penitentiary not less than one (1) year, nor more than five (5) years, or both fine and imprisonment, for conviction the third time under this section for the violation thereof after having been twice convicted of its violation.

SECTION 3. Section 97-31-47, Mississippi Code of 1972, is amended as follows:

97-31-47. It shall be unlawful for any transportation company, or any agent, employee, or officer of such company, or any other person, or corporation to transport into or deliver in this state in any manner or by any means any spirituous, vinous, malt, or other intoxicating liquors or drinks, or for any such person, company, or corporation to transport any spirituous, malt, vinous, or intoxicating liquors or drinks from one (1) place within this state to another place within the state, or from one (1) point within this state to any point without the state, except in cases where this chapter, Section 67-1-9 or 67-9-1 authorizes the transportation.

SECTION 4. This act shall take effect and be in force from and after July 1, 1998.