reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 13 - Temporary Alcoholic Beverage Permits › Section 35-2-03-13-400

Current through June 25, 2024
A Class 3 temporary one-day permit may be issued to
					 qualified retail establishments and authorizes the complimentary service of
					 wine only, including native wine, to patrons attending an open house or
					 promotional event, for consumption only on the premises described on the
					 temporary permit. This permit shall only allow consumption during the times
					 permitted for other on-premise retailer locations in the city or county where
					 the permit is issued pursuant to Title 35, Part II, Subpart 2, Chapter 4 of the
					 Mississippi Administrative Code. No retailer may receive more that twelve (12)
					 Class 3 temporary permits in a calendar year. A Class 3 temporary permit shall
					 not be issued to a retail establishment that holds either a merchant permit
					 issued under Miss. Code Ann. Section
					 67-1-51(1),
					 or holds a permit issued under Miss. Code Ann. Chapter 3, Title 67 authorizing
					 the sale of beer or light wine.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 13 - Temporary Alcoholic Beverage Permits › Section 35-2-03-13-401

Current through June 25, 2024
Application forms provided by the ABC for a Class 3
					 temporary permits shall be completed by the applicant, under oath, and
					 furnished to the Department, setting forth that the applicant complies with the
					 requirements of Miss. Code Ann. Sections
					 67-1-11,
					 67-1-37,
					 67-1-51(2),
					 and (3),
					 67-1-55,
					 67-1-57,
					 excluding paragraph (e), and 67-1-59. The Department may deny an application
					 for failure to timely complete the application or, upon review of the
					 application, may deny the application based on a reasonable belief that the
					 applicant does not meet the required qualifications. Any denial of a Temporary
					 Alcoholic Beverage Permit, or an appeal from such denial, shall be conducted in
					 accordance with Title 35, Part II, Subpart 1, Chapter 3 of the Mississippi
					 Administrative Code and Miss. Code Ann. Section
					 67-1-39.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 13 - Temporary Alcoholic Beverage Permits › Section 35-2-03-13-402

Current through June 25, 2024
All alcoholic beverages purchased for resale by a Class 3
					 temporary permit holder shall be purchased from a package retailer in the
					 county in which the permit is located. The applicant shall set forth on his
					 application the package retailer(s) from which said purchase(s) will be made,
					 including the quantity to be purchased. All applicable sales and use taxes must
					 be paid by the Class 3 temporary permit holder. Any bottled alcoholic beverages
					 remaining in the possession of the Class 3 temporary permit holder may, with
					 approval of the package retailer, be returned to the package retailer from
					 which they were purchased. In no event may damaged alcoholic beverages, or
					 partials, be returned to a package retailer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 14 - Caterer's Permits › Section 35-2-03-14-100

Current through June 25, 2024
A caterer's permit authorizing the purchase and resale of
					 alcoholic beverages by caterers of food may be issued by the Department upon
					 application, if the applicant meets the qualifications as provided for by Miss.
					 Code Ann. Sections
					 67-1-53,
					 67-1-55
					 and
					 67-1-57.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 14 - Caterer's Permits › Section 35-2-03-14-102

Current through June 25, 2024
Caterers shall provide notice of the location of the
					 catered event 10 days prior to the event. A copy of the permit shall be
					 prominently displayed on the premises of the catered event.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 14 - Caterer's Permits › Section 35-2-03-14-103

Current through June 25, 2024
Alcoholic Beverage Control Division agents shall be
					 permitted to enter the catered premises for the purpose of inspecting the
					 premises and carrying out any enforcement responsibilities necessary. Should
					 the permittee, its agents, servants or employees interfere, impede or hinder
					 the agents from carrying out their duties under the provisions of the law and
					 regulations pertaining to the sale of alcoholic beverages, it shall be the duty
					 of the Department to impose a penalty amounting to either suspension or
					 revocation of the caterer's permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 14 - Caterer's Permits › Section 35-2-03-14-104

Current through June 25, 2024
Records are to be maintained by the caterer which clearly
					 reflects the receipt of alcoholic beverages from the Department, as well as the
					 sale of alcoholic beverages and all food sales. All records shall be kept and
					 maintained separately from the records pertaining to any on-premises permitted
					 place of business operated by the caterer. All books, papers, records or other
					 data which pertain to purchases, costs and expenditures incurred by the
					 permittee incident to the operation of the catering business shall be open to
					 inspection by any duly authorized employee of the Department. Caterers must
					 comply with all record keeping procedures as outlined in Title 35, Part II,
					 Subpart 2, Chapter 6 of the Mississippi Administrative Code.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 14 - Caterer's Permits › Section 35-2-03-14-105

Current through June 25, 2024
The Department may revoke or suspend the caterer's permit
					 issued for any violation of the rules, regulations and statutes, as they
					 pertain to alcoholic beverages, by the permittee or any agent, employee,
					 associate, or representative of the permittee, or for violations committed by
					 any guests or individuals present at the catered event.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 15 - Alcohol Processing Permit › Section 35-2-03-15-100

Current through June 25, 2024
An alcohol processing permit may be issued with the
					 approval of the Department to any person, firm, or corporation upon written
					 application and applicable filing fees to the Division. If the applicant is a
					 corporation, an officer of the corporation must affix their signature upon the
					 application. If the applicant is a partnership, each partner must affix their
					 signature upon the application. The processing permit is a non-retail permit
					 and shall be issued and maintained only on the use of alcoholic beverages for
					 legitimate cooking, processing, or manufacturing purposes and that the
					 applicant meets the qualifications, as provided for by Miss. Code Ann. Sections
					 67-1-53,
					 67-1-55
					 and
					 67-1-57.
					 Sales tax is not due on purchases of alcoholic beverages by those holding an
					 alcohol processing permit. The permit holder will be required to obtain a sales
					 and use tax direct pay permit in order to purchase such beverages
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 15 - Alcohol Processing Permit › Section 35-2-03-15-101

Current through June 25, 2024
The permittee must indicate the estimated annual amounts
					 of usage of alcoholic beverages. These amounts may be increased upon sworn
					 affidavit of the permittee with the Division. It shall be a violation of these
					 regulations for the permittee to use or possess more alcoholic beverages than
					 set forth in the permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 15 - Alcohol Processing Permit › Section 35-2-03-15-102

Current through June 25, 2024
There shall be no minimum purchase amount required when
					 acquiring alcoholic beverages; however, if the permittee wishes to purchase
					 product from the Division minimum purchasing limits must be followed. All
					 products used by the permittee must be purchased within the State of
					 Mississippi and the permittee will be required to maintain on site storage of
					 all alcoholic beverages. In addition, it shall be mandatory that inventory
					 records be kept and preserved by the permittee for a period of three (3) years
					 and shall include the itemized purchase invoices and tickets bearing the date
					 of purchase and name of the seller of all alcoholic beverages. The Division
					 reserves the right at any time to inspect all such inventory records as well as
					 the permitted premises.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 15 - Alcohol Processing Permit › Section 35-2-03-15-103

Current through June 25, 2024
The Department may revoke or suspend the processors permit
					 for violation of any of the Local Option laws or rules and regulations by the
					 permittee or any agent, employee, associate, or representative of the
					 permittee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 16 - Calculation of Permit Fees › Section 35-2-03-16-100

Current through June 25, 2024
Applicants are required to pay the applicable privilege
					 license tax listed in Miss. Code Section
					 27-71-5
					 prior to the issuance of a permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 16 - Calculation of Permit Fees › Section 35-2-03-16-101

Current through June 25, 2024
If the amount of a privilege tax is determined by annual
					 production volumes, a permittee will state within its application or renewal
					 its projected production and pay the corresponding privilege license tax.
					 Thereafter, the permittee will submit a report through TAP at the end of each
					 month stating the gallonage it produced during that month. If a monthly output
					 results in the permittee producing more aggregately for the year than it
					 projected on its application, the Department will assess the permittee the
					 applicable license tax increase during the year should the increased output
					 result in an increased tax. If at the end of the permit period a permittee has
					 produced less than originally estimated resulting in any overpayment, it may
					 seek a refund if applicable. A permit will not be renewed until all outstanding
					 privilege license taxes are paid in full and all other renewal requirements are
					 met.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 03 - Permitting › Chapter 16 - Calculation of Permit Fees › Section 35-2-03-16-102

Current through June 25, 2024
This calculation monthly report and assessment procedure
					 will be applicable to determining the privilege license tax for all alcoholic
					 beverage permits which are based on production, including, but not limited to,
					 native wineries, native distilleries, and Class 1 manufacturers
					 permits.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-100

Current through June 25, 2024
Inventory held by a permit holder must be disposed of
					 when:
1. The permit expires and the
				  permittee has made no application for renewal;
2. The Department has refused to reissue the
				  permit;
3. The permit has been
				  revoked by the Department;
4. There
				  has been a death or physical or mental disability of the permit
				  holder
5. The permit holder desires
				  to discontinue the business prior to the expiration of the permit; or
6. The county or judicial district where the
				  permit holder is located has voted to go back under the prohibition
				  laws.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-101

Current through June 25, 2024
The permittee shall be given a period of sixty (60) days
					 after the expiration or revocation of the permit within which to make a sale of
					 the alcoholic beverages on hand to another permittee, and if a purchaser is
					 found , the permittee shall comply strictly with the following procedures
					 before making any sale of his stock of goods:
1. A written request shall be submitted to
				  the Director along with a complete and detailed inventory of all merchandise on
				  hand.
2. The request shall be
				  signed by the holder of the permit who desires to sell the merchandise and by
				  the permit holder who desires to purchase the merchandise. No sale shall be
				  made except to a retail establishment which has been duly licensed by the
				  Alcoholic Beverage Control.
3.
				  Sales or commitments to sell or purchase alcoholic beverages under the
				  provisions of this regulation shall be made subject to the written approval of
				  the Alcoholic Beverage Control Division.
4. If the prospective purchaser is an
				  on-premise retailer permittee and the Director approves the purchase pursuant
				  to Miss. Code Ann. Section
				  27-71-5,
				  the current wholesale value of the alcoholic beverages purchased shall be
				  recorded just as any regular purchase of alcoholic beverages from the LDC
				  Warehouse on the permittee's purchase records.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-102

Current through June 25, 2024
The Division may at its discretion take possession of any
					 and all alcoholic beverages remaining in stock of the permittee and a refund
					 shall be made to the permittee at the current wholesale price. A charge for
					 handling and transporting the product to the LDC Warehouse will be deducted
					 from the refund. All permit fees paid by the permittee shall be forfeited. Such
					 alcoholic beverages shall be placed in the Alcoholic Beverage Control Division
					 inventory and sold in the regular course of business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-103

Current through June 25, 2024
Permit holders desiring to discontinue business prior to
					 expiration of the alcoholic beverage permits shall surrender their permits for
					 cancellation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-104

Current through June 25, 2024
Permit holders who desire to return their stock to the LDC
					 warehouse may do so at the discretion of the Director pursuant to the
					 procedures outlined in paragraph 101 above. Requests to return alcoholic
					 beverages to another permittee must also be approved by the
					 Director.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 1 - Disposition of Inventory When Permit is Revoked, or Not Reissued, or When Counties Vote to Go Back Under Prohibition Laws › Section 35-2-04-1-105

Current through June 25, 2024
No credit of merchandise returned to the LDC Warehouse
					 shall be given under this Chapter for purchases of delisted items, novelty
					 items contained in dual packaged products, holiday packages, special orders or
					 items not saleable. Such special merchandise shall not be redeemed by the
					 Division under any circumstances. All redeemed inventory will be placed in the
					 ABC inventory.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 02 - Uniform Prices › Section 35-2-04-02-100

Current through June 25, 2024
Alcoholic beverages will be sold by the Alcoholic Beverage
					 Control Division at uniform prices throughout the state. Prices of alcoholic
					 beverages as published are f.o.b. retailer and contain all taxes with the
					 exception of the Mississippi sales tax. Mississippi sales tax will be computed
					 on the total invoice price and added to each purchase.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 03 - Payment › Section 35-2-04-03-100

Current through June 25, 2024
All payments for orders or alcoholic beverages must be
					 made by cash, credit card, bank check, cashier's check, ACH Debit, post office
					 money order or express money order. Permittees must send payment with their
					 written orders on forms supplied by the Division be authorized for ACH Debit
					 status or payment via credit card.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 03 - Payment › Section 35-2-04-03-101

Current through June 25, 2024
The Division will draft the permittee's bank account for
					 the amount of each invoice if the proper authorization is received by the
					 Division from the permittee and the permittee's bank.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 03 - Payment › Section 35-2-04-03-102

Current through June 25, 2024
If payment is dishonored or insufficient after a permittee
					 has received an order on which payment was made, the Department will
					 temporarily discontinue sales of alcoholic beverages until such time as payment
					 is received.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 04 - Split Cases › Section 35-2-04-04-100

Current through June 25, 2024
A number of selected items will be subject to split case
					 sales. These items will be noted on the price lists published by the Alcoholic
					 Beverage Control Division. Less than full cases of alcoholic beverages can be
					 sold by the Alcoholic Beverage Control Division to permittees. The current
					 price list will contain instructions for ordering split
					 cases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 05 - Special Order Procedures › Section 35-2-04-05-100

Current through June 25, 2024
All products must have an approval from the Department
					 before a company or an agent may make any sales or take any orders for such
					 products. All requests must be submitted in writing to the Director and
					 substantiated by facts and figures regarding prices, specifications, alcohol
					 content and other relevant information requested. A sample or picture of the
					 actual beverage container and label must also be provided for
					 review.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 05 - Special Order Procedures › Section 35-2-04-05-101

Current through June 25, 2024
Special orders for any and all types of alcoholic
					 beverages not currently listed on ABC's price list and not prohibited by Title
					 35, Part II, Subpart 2, Chapter 5 of the Mississippi Administrative Code may be
					 placed by package retailer or on-premises permittees in case lots
					 only.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 05 - Special Order Procedures › Section 35-2-04-05-103

Current through June 25, 2024
The Division will obtain the prices from the supplier and
					 use the regular pricing formula in arriving at wholesale prices to be submitted
					 to the permit holder. Upon receipt of the quotation, the permit holder may
					 place an order with the Division and shall remit funds to cover the entire
					 cost.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 05 - Special Order Procedures › Section 35-2-04-05-104

Current through June 25, 2024
In addition, the provisions of Title 35, Part II, Subpart
					 4, Chapter 1 of the Mississippi Administrative Code dealing with the return of
					 merchandise by permittees shall not apply to special order merchandise. Any
					 special order merchandise shall be redeemed only as dry concealed damage as set
					 forth in the Alcoholic Beverage Control Price List Book.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 05 - Special Order Procedures › Section 35-2-04-05-105

Current through June 25, 2024
All special orders must be labeled properly and in
					 accordance with industry standards. If the LDC Warehouse labels the product, a
					 fee will be charged.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-100

Current through June 25, 2024
Importers, vintners and distillers may warehouse and store
					 alcoholic beverages in private bonded warehouses in Mississippi for the
					 ultimate use and benefit of the Department of Revenue by obtaining prior
					 approval from the Department. Bonded warehouses may be owned or operated by any
					 entity which posts the required bond as provided in Paragraph 102
					 below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-101

Current through June 25, 2024
All alcoholic beverages shipped into this state for
					 storage in a private bonded warehouse must have the proper Mississippi ABC item
					 code label affixed to each case. No withdrawal from inventory shall be
					 permitted from a private bonded warehouse for shipment outside of the State of
					 Mississippi unless special permission is obtained from the
					 Director.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-102

Current through June 25, 2024
Before any entity shall engage in warehousing and storage,
					 a ten thousand dollar ($10,000.00) bond must be tendered to and approved by the
					 Division, thereby insuring that the entity will strictly comply with all laws,
					 rules and regulations of the State, and shall pay all taxes due the State of
					 Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-103

Current through June 25, 2024
Shipments from a private bonded warehouse to the LDC
					 Warehouse must be by common carrier unless prior written approval of an
					 alternate shipper is obtained in writing from the Director. All shipments to
					 the LDC Warehouse must be accompanied by a standard bill of lading with the
					 following additional information: the number of cases shipped, a description of
					 the product(s) shipped, and the Mississippi ABC item code for the product(s)
					 shipped. Cases shipped from a private bonded warehouse to the LDC Warehouse
					 will be inspected and refused if the shipment contains unlabeled/uncoded cases,
					 damaged cases, or mis-shipped cases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-104

Current through June 25, 2024
Shipments from a private bonded warehouse to the LDC
					 Warehouse will be limited to one day per week, to be designated by the
					 Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-105

Current through June 25, 2024
No alcoholic beverage samples shall be shipped into,
					 stored, or shipped out of a private bonded warehouse.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-106

Current through June 25, 2024
Each private bonded warehouse shall store its inventory of
					 alcoholic beverages in an area so designated by the warehouse for alcoholic
					 beverages, and shall maintain the inventory in a saleable condition at all
					 times. The alcoholic beverages shall not be interspersed with other goods
					 stored in the private bonded warehouse.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-107

Current through June 25, 2024
The private bonded warehouse's alcoholic beverage records
					 and alcoholic beverage inventory shall be open for examination at any time.
					 Failure to keep up-to-date, accurate inventory and shipment records or to allow
					 examination of the records or the inventory shall subject the warehouse to the
					 immediate suspension of its rights to ship to the LDC
					 Warehouse.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-108

Current through June 25, 2024
All theft of alcoholic beverages must be immediately
					 reported to the local authorities and to the Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 06 - Importers', Vintners', and Distillers' Warehouses › Section 35-2-04-06-109

Current through June 25, 2024
An inventory, certified by the bonded warehouseman with
					 whom such alcoholic beverages are stored, shall be furnished to the Department
					 within five (5) days after the close of business at the end of each calendar
					 month.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-100

Current through June 25, 2024
New listings will be considered every other month by the
					 Department. In order for a product to be considered for listing, it must have
					 met or exceeded a rolling twelve (12) month sales revenue formula as set forth
					 by the Division. The manufacturer must also be in compliance with the inventory
					 management guidelines as set forth by the Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-101

Current through June 25, 2024
In addition, the Department retains full discretion to
					 list or not list any product. Each company or agent shall submit to the
					 Division the new items it wishes to list.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-102

Current through June 25, 2024
Products must be quoted in case units as provided by the
					 manufacturer. Strapping or taping cases together or subdividing cases into
					 units other than the manufacturer's original case unit is prohibited. Once
					 approved, products shall be shipped to the LDC Warehouse in original case units
					 as provided by the manufacturer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-103

Current through June 25, 2024
Unique products or classes of products may, at the
					 discretion of the Division, be separated from the wine or spirit categories and
					 given its own minimum revenue and case sales requirements as circumstances
					 dictate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-104

Current through June 25, 2024
The total revenue from sales shall equal the case cost, at
					 wholesale, multiplied by the number of cases sold during the rolling twelve
					 (12) month period. This formula is based on cases actually sold to permittees
					 and not based on cases ordered. Cases which are ordered by permittees but not
					 sold due to the fact that the product ordered is out of stock or for any other
					 reason will not be considered in the application of the formula.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-105

Current through June 25, 2024
Furthermore, any special order item that meets or exceeds
					 the rolling twelve (12) month sales revenue formula may, at the Department's
					 discretion, be placed in the Division's Price List.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-106

Current through June 25, 2024
One-of-a-kind and holiday items are exempt from the quota
					 requirements. No holiday item shall contain cash, coupons, rebates, or any
					 items subject to spoilage.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 07 - Procedure for Listing Alcoholic Beverage Items › Section 35-2-04-07-107

Current through June 25, 2024
Price changes will be considered four (4) times each year
					 and will become effective on the following dates: February 1, May 1, August 1,
					 and November 1. All price change requests must be placed with the Division at
					 least 60 days prior to the requested effective date.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 08 - Procedure for Delisting or Deleting Alcoholic Beverages › Section 35-2-04-08-100

Current through June 25, 2024
Any items on the Division's price list will be delisted
					 for failure to meet the current sales revenue formula prescribed by the
					 Division; however, the Department may, in its discretion, continue to maintain
					 an item in its price list that does not meet the minimum revenue standard.
					 Furthermore, the Department reserves the right to delist any item for violation
					 of any law or regulation or when, in its opinion, the best interest of the
					 Division may be served.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 08 - Procedure for Delisting or Deleting Alcoholic Beverages › Section 35-2-04-08-101

Current through June 25, 2024
The storage of items at the LDC Warehouse is strictly a
					 voluntary act by its owner(s). The Department retains the right to regulate the
					 location of all items placed in bailment. Manufacturers shall manage the
					 inventory of items stored in the LDC Warehouse in compliance with the
					 parameters as set forth by the Division. Manufacturers who do not comply with
					 the guidelines as set forth, may, at the discretion of the Division, be stopped
					 from listing new products and special purchase allowances. Failure of a company
					 to stock a bailment item after the effective date of the price list may result
					 in the delisting of the item.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 08 - Procedure for Delisting or Deleting Alcoholic Beverages › Section 35-2-04-08-102

Current through June 25, 2024
Any bailment item voluntarily removed by the company, or
					 delisted by the Department, shall be removed from the State at the direction of
					 the Department. Delisted items must be removed from bailment within thirty (30)
					 days from the date of delisting. Any item delisted will not be eligible for
					 re-listing for a minimum of one (1) listing period. Delisted items may, subject
					 to Department approval, be offered as a special order item pursuant to Title
					 35, Part II, Subpart 4, Chapter 5 of the Mississippi Administrative Code.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 08 - Procedure for Delisting or Deleting Alcoholic Beverages › Section 35-2-04-08-103

Current through June 25, 2024
All products remaining after the thirty (30) day period
					 shall become the property of the Division for disposition as it sees fit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 09 - Dual Packaging › Section 35-2-04-09-100

Current through June 25, 2024
The holder of a manufacturer's or solicitor's permit may
					 submit to the Division certain unit packages consisting of a specialty or
					 novelty item and an alcoholic beverage previously listed with the Division for
					 sale in retailer package stores. Novelty items include, but are not limited to:
					 T-shirts, sportswear, glassware, stoneware, flags, and banners. However, goods
					 subject to spoilage will not be permitted. All products containing dual
					 packaged items must have prior approval of the Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 09 - Dual Packaging › Section 35-2-04-09-101

Current through June 25, 2024
The unit packages shall be assembled prior to shipment to
					 the LDC warehouse and shall be contained in sealed packages. Novelties may not
					 be sold separately but must be sold as a unit in one original, unopened
					 package. Dual package items will not be sold in split cases. The Division will
					 not be responsible for damaged or defective dual packaged products other than
					 alcoholic beverages.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 09 - Dual Packaging › Section 35-2-04-09-102

Current through June 25, 2024
A Manufacturer or its representative may place a 50 mL
					 alcohol product on the neck of a bottle of another alcohol product in a package
					 store. The 50 mL alcohol product must be a new product and must come through
					 the Liquor Distribution Center and picked up by a broker for distribution. The
					 LDC must receive authorization from the manufacturer which states the product
					 and specific quantity to be removed by the broker for distribution before it
					 may be used in this manner.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-100

Current through June 25, 2024
Mississippi uses the bailment system for operations of the
					 LDC Warehouse. When bailment is used, there will be a bailment agreement
					 between the Division and the vendor. Under the bailment system, ABC inventory
					 is used first; when the ABC inventory is insufficient, the vendor's inventory
					 will be utilized.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-101

Current through June 25, 2024
All bailment alcoholic beverages received by the Division
					 will be stored at the Liquor Distribution Center Warehouse. The Division will
					 determine the location of all alcoholic beverages stored in the LDC Warehouse.
					 The Division reserves the right to manage warehouse space
					 allocation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-200

Current through June 25, 2024
Vendors will own and control the stock that enters the LDC
					 Warehouse. The Division will take physical inventory on a continuous cycle
					 counting basis. Any irreconcilable discrepancies will be resolved as
					 follows:
1. The Division will pay the
				  vendor for the product in cases of physical shortage of the vendor's
				  product.
2. The Division will place
				  any surplus into its own inventory in cases of physical overage of the vendor's
				  product.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-201

Current through June 25, 2024
Vendors may conduct their own physical inventory of stock
					 held in bailment by arrangement with the Division at least 48 hours in advance.
					 Vendors or their agents should bring discrepancies to the attention of the
					 Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-202

Current through June 25, 2024
The Division will routinely authorize the product into the
					 distribution center for restocking purposes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-203

Current through June 25, 2024
The Division will require that vendors designate an agent
					 who will be responsible for approving stock withdrawal. A Mississippi Bailment
					 Warehouse Vendor's Authorization Representative Form should be completed for
					 each authorized agent. Vendors must update this document as
					 needed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-204

Current through June 25, 2024
The Division will notify the vendor's agent during the
					 last week of each month of their intention to purchase specified inventory
					 belonging to the vendor based on anticipated needs for the following month. If
					 the vendor does not respond within two (2) hours after receipt of the
					 notification, the vendor will be deemed to have authorized the anticipated
					 purchase. This report shows the maximum anticipated purchases. Actual purchases
					 may differ due to the availability of the vendor's product on the date the
					 inventory was picked, the availability of new receipts into the LDC Warehouse,
					 and the availability of ABC owned inventory which will be removed
					 first.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-205

Current through June 25, 2024
Vendors shall comply with the inventory management
					 guidelines as set for by the Division. Vendors who do not comply, may, at the
					 discretion of the Division, be stopped from listing new products and/or
					 offering special purchase allowances.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-206

Current through June 25, 2024
The receipt of bailment merchandise is according to the
					 following terms and conditions.
1.
				  Receiving into the bailment-warehousing systems will take place at the LDC
				  Warehouse.
2. Product will not be
				  unloaded if it is not shipped on pallets or slip-sheets. Pallets are the
				  preferred method for delivery; therefore, there will be a charge for the use of
				  slip-sheets
3. Vendors are required
				  to supply LDC Warehouse personnel with a Bill of Lading or Packing List at
				  delivery which must include the control state code, the description and name of
				  the product, and the quantity of the product being delivered to the LDC
				  Warehouse.
4. The vendor will be
				  responsible for obtaining the freight carrier.
5. The carrier is required to call the LDC
				  Warehouse to obtain an unloading appointment time. The carrier must indicate
				  the vendor when scheduling the appointment.
6. The Division will complete a Receiving
				  Report form for each load delivered. The case quantity shown on the form will
				  reflect any overage or shortage compared to the Bill of Lading or Packing List
				  supplied by the carrier.
7. LDC
				  Warehouse personnel will unload all products. Carrier drivers are required to
				  witness the unloading. The driver and Division representative will sign the
				  unloading report form and the Bill of Lading or Packing List.
8. If the Division discovers an error in the
				  receiving process, the Division will complete an Inventory Correction form
				  which will be attached to the original receiving report.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-207

Current through June 25, 2024
Because the Division may purchase damaged goods and
					 subsequently establish a receivable with the vendor, the LDC Warehouse
					 Operations Manager will be responsible for determining whether damaged goods
					 are to be received into the bailment inventory. The Division will always
					 attempt to resolve any problems in this area to the mutual satisfaction of the
					 vendor and the Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-208

Current through June 25, 2024
The Division believes that it is advantageous to the
					 vendor and the Division to accept merchandise with small amounts of damage
					 which has occurred during the shipping process. At the discretion of the LDC
					 Warehouse Operations Manager, goods with slight damage will be received into
					 the Division inventory and placed in the repack area. The Division will
					 purchase the damaged bottle(s) and file a claim against the vendor for recovery
					 of the damaged bottle's purchase price.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-209

Current through June 25, 2024
When the Division discovers substantial damage, the truck
					 will be sealed and the vendor notified. The vendor or designated agent will be
					 responsible for determining how the damaged goods are to be handled. The
					 Division will assist the vendor in substantiating the degree of damage, but the
					 vendor is responsible for filing a claim against the carrier. No goods from the
					 damaged shipment will be received into the LDC Warehouse until the LDC
					 Warehouse Operations Manager is satisfied with the vendor's
					 determination.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-210

Current through June 25, 2024
All products are owned by the vendor. It will be the
					 responsibility of the vendor to file claims with the carrier to recover the
					 cost of damages which occurred during the transportation of the alcoholic
					 beverages.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 04 - Enforcement › Chapter 10 - Bailment Procedures - Policies and Procedures of Mississippi Alcoholic Beverage Control Bailment Warehouse System › Section 35-2-04-10-211

Current through June 25, 2024
Vendor's agents may obtain a report from the NABCA showing
					 the activity of their products.