The Mississippi ABC is now accepting applications for its new Direct Wine Shipper’s Permit.

In addition to the requirements listed in our earlier post, applicants must also register for a use tax account with the MS Department of Revenue before applying for the DTC permit. Both applications are submitted online in MS TAP.

The process does not require registration with the MS Secretary of State, nor submission of a tax bond. However, companies located outside of Mississippi that derive income from Mississippi may be subject to income or franchise taxes, even if they are not registered with the MS Secretary of State. We recommend that wineries considering this permit consult their tax advisor.

The MS ABC has clarified what products may legally be shipped directly to MS consumers under the Direct Wine Shipper’s Permit. Products distributed through the MS control system as “bailment items” (regularly listed products owned by suppliers and stored in the ABC warehouse) may not be sold and shipped DTC. However, products available through the control system only by special order (those not stored in the ABC warehouse) are allowed to be shipped directly to MS consumers.

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