Mississippi
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open since July 2025 to California wineries with a $100 Direct Wine Shipper's Permit, for wines the state ABC system does not carry, up to 12 cases per address a year, with a 15.5% tax on each sale.
Mississippi has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Wine Shipper's Permit, $100 a year; the statute adds a $25 filing fee to each application, so confirm the total with DOR. Valid one year from the date issued, and a Mississippi use tax permit comes first.
- Volume limit
- 12 nine-liter cases per Mississippi address per calendar year.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Direct Wine Excise Tax Monthly Return, 15.5%, with invoices (20th) | Dept. of Revenue, ABC Division | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Quarterly informational return, wine by type (20th after the quarter) | Dept. of Revenue, ABC Division | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Sales or use tax return, 7% (20th of the following month) | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| 15.5% direct wine tax return | Every month, by the 20th |
| Sales or use tax (monthly) | Every month, by the 20th |
| Quarterly informational return | Jan, Apr, Jul, Oct, by the 20th |
Skip the 15.5% return in a month with no Mississippi shipments. Your permit renewal falls before the anniversary of its issue date, so add that date yourself.
Tax rates
A 15.5% tax on the sales price, plus 7% sales or use tax.
Other rules
- Product approval
- Every wine needs DOR approval, submitted with its TTB COLA.
- Carrier
- Common carrier, residential addresses only, with a 21-or-older signature.
Changes since September 29, 2026
None recorded. The Mississippi chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Mississippi's direct-shipping rules after that date is posted here.
Ship to Mississippi?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Mississippi chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ms-05 | June 27, 2025 | Mississippi DOR, Checklist for Direct Wine Shipper's Permit | Department of Revenue, ABC Permitting Division |
| ms-15 | Use or sales tax account, registered in TAP before the permit | Department of Revenue | |
| ms-16 | Waiver and authorization to release information | Department of Revenue, ABC Division | |
| ms-17 | Permittee certification and oath | Department of Revenue, ABC Division |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ms-18 | Register, apply, renew, and file and pay every return | TAP (Taxpayer Access Point) | Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ms-01 | Miss. Code §§ 67-1-301 to 67-1-317 | Miss. SB 2145 (2025), as sent to the Governor | |
| ms-08 | Fulfillment providers | Miss. SB 2851 (2025), as sent to the Governor | |
| ms-09 | Dry-county ban later removed | Miss. SB 2145 (2025), as introduced | |
| ms-10 | § 27-71-7 re-enacted | Miss. SB 3111 (2026), as sent to the Governor |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ms-03 | Direct Wine Shipper Permit | Miss. Admin. Code Title 35, Part II (Alcoholic Beverage Control): Subpart 3, Ch. 3 ($25 filing fee) and Ch. 15 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ms-02 | Application, renewal, product approval, returns | Mississippi DOR, Direct Wine Shipper Permit | Department of Revenue, ABC Division |
| ms-04 | Direct shippers | Mississippi DOR, ABC Frequently Asked Questions | |
| ms-06 | ABC permit fee table | Mississippi DOR, Permits (Licenses) | |
| ms-07 | Mississippi DOR, "Direct Wine Shipper Permit Available Now" (July 1, 2025) | ||
| ms-11 | 7% on alcoholic beverages | Mississippi DOR, Sales Tax Rates | |
| ms-19 | Industry guidance | Wine Institute, Mississippi DTC shipping summary | |
| ms-12 | Local levies, shipping charges, remote sellers, records | Mississippi DOR, Sales Tax FAQ | |
| ms-13 | Jackson special infrastructure tax | Mississippi DOR Notice 72-14-2 | |
| ms-14 | Frequency | Mississippi DOR, Sales and Use Tax Reporting Requirements | Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Mississippi chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.