MISSISSIPPI LEGISLATURE
2012 Regular Session
To: Ways and Means
By: Representative Baria
AN ACT TO AMEND SECTION 67-3-11, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT EVERY PERSON WHO IS 21 YEARS OF AGE OR OLDER SHALL HAVE THE RIGHT TO MAKE HOMEMADE BEER FOR DOMESTIC OR HOUSEHOLD USES; TO PROVIDE THAT HOMEMADE BEER MADE FOR DOMESTIC OR HOUSEHOLD USE IS NOT SUBJECT TO TAXATION; TO LIMIT THE AMOUNT OF HOMEMADE BEER THAT MAY BE PRODUCED IN ANY ONE CALENDAR YEAR; TO AUTHORIZE THE REMOVAL OF HOMEMADE BEER FROM THE LOCATION WHERE IT IS MADE FOR FAMILY OR DOMESTIC USES AND TO AUTHORIZE HOMEMADE BEER TO BE TAKEN TO ORGANIZED EVENTS, EXHIBITIONS OR COMPETITIONS; TO MAKE IT CLEAR THAT HOMEMADE WINE OR BEER MAY NOT BE OFFERED FOR SALE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 67-3-11, Mississippi Code of 1972, is amended as follows:
67-3-11. (1) Every person who is twenty-one (21)_years of age or older shall have the right to make homemade wine or beer for domestic or household uses only, free of all restraint by this chapter or otherwise, and no * * * election as provided for in Sections 67-3-7, 67-3-9 and 67-3-13, shall deprive such person of the right to make homemade wine or beer for domestic or household uses only.
(2) No tax shall accrue on the production of homemade beer for domestic or household uses; however, the production of homemade beer shall not exceed:
(a) One hundred (100) gallons per calendar year if there is one (1) person twenty-one (21) years of age or older in the household in which the beer is being produced; or
(b) Two hundred (200) gallons per calendar year if there are two (2) or more persons twenty-one (21) years of age or older in the household in which beer is being produced.
(3) Homemade beer may be removed from the location where it is made for personal or family uses, and may be taken to organized events, exhibitions or competitions including, but not limited to, homemaker's contests and events where homemade beer is tasted or judged.
(4) Homemade wine or beer may not be offered for sale.
SECTION 2. This act shall take effect and be in force from and after July 1, 2012.