It shall be unlawful for any person to transport from any point within this state to another point within this state, any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, except for immediate delivery to a licensed wholesaler or distributor in this state. And any person engaged in transporting any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, from any point within this state to another point within this state shall have in his possession during the entire time he is engaged in transporting such light wines or beer an invoice, bill of sale, or bill of lading showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines or beer is to be delivered and the quantity of such light wines or beer.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 71 - Alcoholic Beverage Taxes
Article 3 - Light Wines and Beer
§ 27-71-303. License tax imposed
§ 27-71-305. When and where license tax is to be paid
§ 27-71-307. Excise tax imposed
§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub
§ 27-71-313. Penalty for evading payment of tax
§ 27-71-315. Transportation from without the state
§ 27-71-317. Transportation within the state
§ 27-71-325. Reports of wholesaler and preservation of invoices
§ 27-71-327. Records to be maintained
§ 27-71-329. Examination of records
§ 27-71-333. Assessment and collection of penalty
§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation
§ 27-71-337. Payment into treasury
§ 27-71-339. Records of commissioner
§ 27-71-343. Other privilege tax not to be levied