Find Laws Find Lawyers Free Legal Forms USA State Laws

MISSISSIPPI STATUTES AND CODES

27-65-25 - Sales of alcoholic beverages.

§ 27-65-25. Sales of alcoholic beverages.
 

Upon every person engaging or continuing within this state in the business of selling alcoholic beverages, the sales of which are legal under the provisions of Chapter 1 of Title 67, Mississippi Code of 1972, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business. All sales at wholesale to retailers shall be taxed at the same rate as provided in this section for retail sales. A retailer in computing the tax on sales may take credit for the amount of the tax paid to the wholesaler at the rates provided herein and remit the difference to the commissioner, provided adequate records and all invoices are maintained to substantiate the credit claimed. 
 

Sources: Codes, 1942, § 10112; Laws,  1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1958, ch. 575, § 1; Laws, 1962, ch. 601, §§ 1, 3; Laws, 1964, ch. 532, § 4; Laws, 1966, ch. 650, § 1; Laws, 1968, ch. 588, § 7; Laws, 1982, Ex Sess, ch. 17, § 40; Laws, 1983, 2nd Ex Sess, ch. 6, § 9; Laws, 1984, 1st Ex Sess, ch. 10, § 7; Laws, 1992, ch. 419, § 7, eff from and after June 1, 1992.
 

Mississippi Forms by Issue

Mississippi Business Forms
Mississippi Court Forms
> Case Evaluation
> Dispute
Mississippi Divorce Forms
Mississippi Family Forms
Mississippi Gun Forms
Mississippi Marriage Forms
Mississippi Name Change Forms
Mississippi Tax Forms

Mississippi Law

Mississippi State Laws
    > Mississippi Child Support
    > Mississippi Gun Laws
    > Mississippi Statute
Mississippi Tax
    > Mississippi State Tax
Mississippi Agencies
    > Mississippi Department of Corrections
    > Mississippi Department of Education
    > Mississippi Secretary of State
    > Mississippi State Tax Commission

Mississippi Court Map

Tips