Bill
Bill > HB997
MS HB997
MS HB997Alcoholic beverages; remove DOR from being wholesale distributor, authorize issuance of wholesaler's permits.
summary
Introduced
01/18/2021
01/18/2021
In Committee
02/18/2021
02/18/2021
Crossed Over
02/03/2021
02/03/2021
Passed
Dead
03/29/2021
03/29/2021
Introduced Session
2021 Regular Session
Bill Summary
An Act To Amend Section 67-1-41, Mississippi Code Of 1972, To Remove The Department Of Revenue From Being A Wholesale Distributor Of Alcoholic Beverages Within This State; To Create A New Section To Be Codified As 67-1-42, Mississippi Code Of 1972, To Authorize A Holder Of A Wholesaler's Permit To Distribute Alcoholic Beverages Throughout This State To Properly Permitted Retailers For Resale Subject To The Provisions Of The Local Option Alcoholic Beverage Control Law; To Provide For The Issuance Of A Wholesaler's Permit; To Require The Holder Of A Wholesaler's Permit To File Reports With The Department Of Revenue Covering Sales Of Alcoholic Beverages And Keep Certain Records; To Provide For The Annual Renewal Of A Wholesaler's Permit; To Amend Sections 67-1-37, 67-1-43, 67-1-45, 67-1-47, 67-1-49 And 67-1-51, Mississippi Code Of 1972, To Conform To The Provisions Of This Act; To Amend Section 27-71-5, Mississippi Code Of 1972, To Levy A Privilege Tax On Holders Of Wholesaler's Permits; To Amend Section 27-71-7, Mississippi Code Of 1972, To Levy A Tax Upon The Sale Of Alcoholic Beverages By A Wholesaler; To Amend Sections 27-71-9, 27-71-11, 27-71-13, 27-71-15, 27-71-17, 27-71-21, 27-71-25, 27-71-29 And 67-5-13, Mississippi Code Of 1972, To Conform To The Provisions Of This Act; And For Related Purposes.
AI Summary
This bill:
- Removes the Department of Revenue from being a wholesale distributor of alcoholic beverages in Mississippi and authorizes the issuance of wholesaler's permits.
- Requires retailers to purchase alcoholic beverages from authorized wholesalers and prohibits wholesalers from selling to anyone other than properly permitted retailers.
- Establishes requirements for wholesalers to file monthly sales reports, maintain records, and provide credits for unsold or damaged products.
- Imposes penalties for tax evasion and prohibitions on transporting alcoholic beverages into the state without going through an authorized wholesaler.
- Authorizes wholesalers to sell alcoholic beverages at uniform prices throughout the state, with allowances for volume or bulk discounts.
- Sets requirements for the timing and method of payments from retailers to wholesalers, and allows wholesalers to refuse sales to delinquent retailers.
- Levies a 5,000 dollar annual privilege tax on wholesaler's permits and an 18% tax on wholesalers' gross sales.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Died In Conference (on 03/29/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://billstatus.ls.state.ms.us/2021/pdf/history/HB/HB0997.xml |
| Senate Committee Amendment No 1 | http://billstatus.ls.state.ms.us/documents/2021/html/sam/HB0997_S_Cmte_Amend_01.htm |
| BillText | http://billstatus.ls.state.ms.us/documents/2021/html/HB/0900-0999/HB0997PS.htm |
| Bill | http://billstatus.ls.state.ms.us/documents/2021/pdf/HB/0900-0999/HB0997PS.pdf |
| House Amendment No 2 | http://billstatus.ls.state.ms.us/documents/2021/html/ham/HB0997_H_Amend_02.htm |
| House Committee Amendment No 1 | http://billstatus.ls.state.ms.us/documents/2021/html/ham/HB0997_H_Cmte_Amend_01.htm |
| BillText | http://billstatus.ls.state.ms.us/documents/2021/html/HB/0900-0999/HB0997IN.htm |
| Bill | http://billstatus.ls.state.ms.us/documents/2021/pdf/HB/0900-0999/HB0997IN.pdf |
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