The commission may promulgate regulations authorizing persons holding on-premises retailer's permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the commission.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 71 - Alcoholic Beverage Taxes
Article 1 - Alcoholic Beverages
§ 27-71-1. Administration of article
§ 27-71-11. Wholesale operations
§ 27-71-13. Purchases direct from manufacturer; exceptions
§ 27-71-17. Penalty for counterfeiting or reuse of labels
§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit
§ 27-71-23. Violations of article
§ 27-71-25. Records to be maintained
§ 27-71-27. Examination of records