Alcohol permit holders’ wine donations qualify for an exemption on up to 10 cases yearly when recipients are federally tax-exempt charitable nonprofits registered in Mississippi.
Wine donated by alcohol permit holders avoids covered taxes, price markups, and charges on up to 10 cases yearly. Recipients must be federally tax-exempt charitable nonprofits registered with Mississippi’s secretary of state.
The law exempts eligible wine donations from alcohol taxes, price markups, and charges imposed under the two covered sections. The exemption covers wine donated by an alcohol permit holder, with a limit of 10 cases per year. The recipient must be exempt from federal income tax under Section 501(c)(3), the federal tax category for charitable nonprofits. The recipient must also be registered with the Mississippi Secretary of State. The law took effect July 1, 2026.
No hearings or votes scheduled.