Mississippi SB3111: Alcohol taxes, markups and other charges; exempt up to 10 cases of wine donated annually by a permittee to nonprofits.

What the bill says

An act to amend sections 27-71-7 and 27-71-11, mississippi code of 1972, to exempt from alcohol taxes, markups and other charges up to 10 cases of wine annually that are donated by a permittee to a 501(c)(3) nonprofit organization registered with the mississippi secretary of state; and for related purposes.

From the enrolled text, April 2, 2026:

AN ACT TO AMEND SECTIONS 27-71-7 AND 27-71-11, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM ALCOHOL TAXES, MARKUPS AND OTHER CHARGES UP TO 10 CASES OF WINE ANNUALLY THAT ARE DONATED BY A PERMITTEE TO A 501(C)(3) NONPROFIT ORGANIZATION REGISTERED WITH THE MISSISSIPPI SECRETARY OF STATE; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-71-7, Mississippi Code of 1972, is amended as follows: 27-71-7. (1) There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the department to be collected from each retail licensee at the time of sale in accordance with the following schedule: (a) Distilled spirits................. $ 2.50 per gallon (b) Sparkling wine and champagne...... $ 1.00 per gallon (c) Other wines, including native wines................ ................................................. $ .35 per gallon (2) (a) In addition to the tax levied by subsection (1) of this section, and in addition to any other markup collected, the division shall collect a markup of three percent (3%) on all *SS26/R1272* S. B. No. 3111 ~ OFFICIAL ~ R3/5 26/SS26/R1272 PAGE 1 (icj\kr) alcoholic beverages, as defined in Section 67-1-5, Mississippi Code of 1972, which are sold by the division. The proceeds of the markup shall be collected by the division from each purchaser at the time …

Read the full official text

Sponsors

• Johnson, Chris (R, 44) · primary sponsor

Latest actions

1. April 8, 2026: Approved by Governor
2. April 2, 2026: Enrolled Bill Signed
3. March 29, 2026: Conference Report Adopted
4. March 27, 2026: Conference Report Filed
5. March 25, 2026: Conferees Named Lamar,Steverson,Powell
6. March 24, 2026: Conferees Named Harkins,Johnson,England
7. March 10, 2026: Decline to Concur/Invite Conf
8. March 6, 2026: Returned For Concurrence
9. March 5, 2026: Passed As Amended
10. March 5, 2026: Amended

Votes

• Conference Report Adopted (March 29, 2026): 99 yea, 12 nay, passed
• Conference Report Adopted (March 29, 2026): 43 yea, 5 nay, passed
• Passed As Amended (March 5, 2026): 96 yea, 14 nay, passed
• Passed (February 25, 2026): 45 yea, 3 nay, passed

Common questions

What is SB3111?

SB3111 is a bill in the Mississippi Legislature (2026 Regular Session): Alcohol taxes, markups and other charges; exempt up to 10 cases of wine donated annually by a permittee to nonprofits.

What does SB3111 do?

In its own words: An act to amend sections 27-71-7 and 27-71-11, mississippi code of 1972, to exempt from alcohol taxes, markups and other charges up to 10 cases of wine annually that are donated by a permittee to a 501(c)(3) nonprofit organization registered with the mississippi secretary of state; and for related purposes.

What is the status of SB3111?

Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).

Who sponsored SB3111?

Johnson, Chris (R, 44).

Where is the official record for SB3111?

On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3111.xml