Mississippi DTC wine shipping: What wineries need to know in 2025

Wine manufacturers will soon be allowed to ship wine directly to consumers in Mississippi under the state’s new direct-to-consumer (DTC) wine laws. If you want to ship to Mississippi, start preparing now; Avalara can help with licensing, product registration, tax setup, and filings.

In the meantime, read on to learn about Mississippi DTC wine shipping requirements.

Senate Bill 2145 authorizes direct-to-consumer wine shipping effective July 1, 2025. However, the Mississippi Department of Revenue likely won’t have the necessary processes in place by July 1. As of June 12, 2025, the department website still says that online wine sales and DTC shipping are not permitted.

We’ll update this blog post as soon as we know when the state will be ready for DTC wine shipping.

If you plan to ship wine to consumers in Mississippi, you’ll need to obtain a DTC wine shipping permit. If you plan to use a fulfillment house, it will need a fulfillment provider’s permit.

Direct wine shipper’s permit

To qualify for a direct wine shipper’s permit, a wine manufacturer must: 

• Hold a Mississippi Class 2 or Class 3 manufacturer’s permit, or
• Be licensed or permitted outside of Mississippi to engage in the activity of manufacturing wine

The application for a direct wine shipper’s permit will be created and processed by the Mississippi Department of Revenue. Applicants will be required to provide all necessary documents, including a copy of their license or permit to engage in the activity of manufacturing wine in Mississippi or any other state.

According to SB 2145, direct wine shipper’s permits must be renewed annually. The fee for a direct wine shipper’s permit is $100. 

Wine fulfillment provider’s permit

Mississippi SB 2145 also authorizes wine fulfillment providers to ship wine to consumers on behalf of a holder of a direct wine shipper’s permit.

The fee for a wine fulfillment provider’s permit is also $100.

SB 2145 limits the amount of wine a holder of a direct wine shipper’s permit may sell or ship to an individual each year. 

A permit holder cannot sell or ship more than 12 nine-liter cases of wine annually to any one address.

Wine manufacturers cannot sell or ship any wine contracted through Mississippi distributors, brokers, and solicitors. 

There’s an exception for “highly allocated items” — wines that are very limited in quantity. You’ll find a list of allocated items on the Mississippi Department of Revenue website.

Also, wineries cannot ship “light wine,” or wine containing 5% or less alcohol by weight.

As in all U.S. states, a consumer must be 21 to purchase beverages containing alcohol. The holder of a direct wine shipper’s permit must ensure wine is not shipped to an underage consumer.

Wine shipments must be conspicuously labeled with “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”

For DTC wine shippers, there’s a markup tax of 15.5% of the sales price of each sale and shipment of wine to a Mississippi resident. As of this writing, it’s unclear whether wineries will also be subject to the Mississippi general sales tax.

Taxes are due on a monthly basis by the 20th day of the month. The taxpayer must provide the department with a copy of the invoice for each sale and shipment of wine, and remit any taxes due. Businesses are not required to file returns if no sales or shipments are made in Mississippi (aka, zero returns).

Failure to file and pay taxes by the date required will result in a late fee of $50, plus other applicable penalties and interest.

Additionally, DTC wine shippers are required to report certain information to the Mississippi Department of Revenue on a quarterly basis. This includes the total amount of wine, by type, sold and shipped into or within the state in the preceding calendar year.

Permit holders must maintain all records that would allow the department to ascertain the truthfulness of the information they report for at least three years. They must also allow the department to perform an audit of their direct wine shipper’s records upon request.

It’s a misdemeanor to make, participate in, transport, import, or receive a sale or shipment of wine in violation of the law. Conviction could lead to a fine of up to $1,000, imprisonment in the county jail for not more than six months, or both — per sale or shipment.  

The state may also revoke or suspend a business’s direct wine shipper’s permit.

Avalara for Beverage Alcohol can help with licensing, product registrations, returns, and tax calculation. Contact us for more information.