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August 16, 2026 · WineCompliance.ai

Mississippi's New DTC Wine Shipping Laws: What Wineries Need to Know

As of July 1, 2025, Mississippi allows direct-to-consumer wine shipping. This guide details the new Direct Wine Shipper Permit, the 12-case annual limit, the unique 15.5% excise tax, and how to navigate the state's wet/dry restrictions.

Mississippi's New DTC Wine Shipping Laws: What Wineries Need to Know

As of July 1, 2025, Mississippi has officially opened its doors to direct-to-consumer (DTC) wine shipping, becoming the 48th state to do so. For wineries, this change presents a new market opportunity, but it also comes with a specific set of rules that must be followed. Compliance involves obtaining a new permit, adhering to volume limits, navigating unique tax laws, and carefully verifying that each shipment destination is not in a "dry" area.

Key takeaways

  • Permit Required: Wineries must obtain a Direct Wine Shipper Permit from the Mississippi Department of Revenue (DOR) before shipping to consumers in the state.
  • Volume and Tax Rules: Shipments are capped at 12 nine-liter cases per address per year. Wineries must collect and remit a 7% state sales tax and a 15.5% excise tax based on the sales price of the wine.
  • Wet vs. Dry Areas: Wineries are responsible for ensuring they do not ship to addresses in Mississippi's dry counties or municipalities. The DOR provides an official online map for verification.
  • Product Restrictions: The law prohibits shipping wines with less than 5% alcohol by weight (ABW), or approximately 6.25% alcohol by volume (ABV). Additionally, wineries cannot ship labels that are already available through Mississippi's state-run distribution system, unless the wine is designated as "highly allocated."

The New Mississippi Direct Wine Shipper Permit

To legally ship wine to consumers in Mississippi, wineries must first secure a Direct Wine Shipper Permit from the state's Department of Revenue. The application process requires wineries to be domestic wine producers and pay an annual fee. This permit is the foundation of DTC compliance in the state and is mandatory for all out-of-state wineries looking to enter this new market.

Permit Holder Requirements: Volume Caps, Taxes, and More

Once permitted, wineries must adhere to a clear set of operational rules. These are generally in line with other states but have a few unique aspects, particularly regarding taxation.

Compliance AreaRequirementNotes
Permit Fee$100Annual renewal is required.
Volume Cap12 nine-liter cases per addressPer calendar year.
Sales Tax7%Collected on the sales price and remitted monthly.
Excise Tax15.5%Collected on the sales price and remitted monthly.
ReportingMonthly and QuarterlyMonthly filings for sales and excise taxes, plus quarterly informational returns.

Unlike most states that levy a volume-based excise tax (e.g., dollars per gallon), Mississippi requires a 15.5% excise tax on the retail price of the wine sold. This means wineries will need to configure their systems to calculate and collect two separate percentage-based taxes on every Mississippi order.

Navigating Key Restrictions

Beyond the permit and taxes, Mississippi's law includes several critical restrictions that wineries must manage carefully.

Shipping to Wet vs. Dry Areas

Mississippi is a "local option" state, meaning individual counties and cities can prohibit the sale and delivery of alcoholic beverages. The DTC law explicitly states that it is the shipper's responsibility to ensure they only ship to "wet" areas.

To comply, wineries must verify the status of each shipping address using the official interactive maps provided by the Mississippi DOR.

  • For Alcoholic Beverages (Wine & Spirits): Use the DOR's map and confirm the delivery address is in a GREEN (wet) area. Do not ship to RED (dry) areas.
  • Official Resource: The DOR maintains the authoritative on its website. Wineries should treat this as the primary source of truth for address verification.

Product-Specific Prohibitions

Two other notable restrictions apply to the types of wine that can be shipped.

  1. Minimum Alcohol Content: Wineries cannot ship wines containing less than 5% alcohol by weight (ABW). This is equivalent to approximately 6.25% alcohol by volume (ABV), which may affect some low-alcohol or sparkling wine products.
  2. Wines Already in State Distribution: A significant compliance challenge arises for wineries that also have a presence in Mississippi's wholesale market. The law prohibits the DTC shipment of any wine label that is already sold through the state's Alcoholic Beverage Control (ABC) warehouses. There is an exception for wines deemed "highly allocated," but the process and criteria for this designation are not yet fully detailed. Wineries must cross-reference their DTC offerings with the state's monthly roster of listed wines to avoid violations.

Managing these rules, especially the wet/dry verification and distribution channel overlap, requires careful attention to detail. Wineries should review their compliance processes before beginning shipments to the state. For information on how a compliance workspace can help automate these checks, see our /features page.

Frequently asked questions

### Can any winery ship wine to Mississippi?

No, only domestic wine producers who have obtained a Direct Wine Shipper Permit from the Mississippi Department of Revenue are allowed to ship wine directly to consumers in the state.

### What is the volume limit for shipping wine to a Mississippi consumer?

A permitted winery can ship up to 12 nine-liter cases of wine to a single residential address in any calendar year.

### Do I have to collect taxes on wine shipped to Mississippi?

Yes. Permitted wineries must collect and remit two taxes on each sale: the standard 7% state sales tax and a 15.5% excise tax calculated on the sales price of the wine.

### Can I ship wine to any address in Mississippi?

No, you cannot ship to addresses located in "dry" counties or municipalities where alcohol sales are prohibited. Wineries are required to use the official Mississippi Department of Revenue Wet/Dry map to verify that a delivery destination is "wet" before shipping.

### Are there any types of wine I cannot ship to Mississippi?

Yes. You cannot ship wine with an alcohol content below 5% by weight. Additionally, you cannot ship any wine brands that are already listed for sale and distribution through Mississippi's state-controlled wholesale system, unless they qualify for a "highly allocated" exception.

Sources

  • Mississippi Department of Revenue, "" (Checked August 11, 2026)
  • Mississippi Department of Revenue, "" (Checked August 11, 2026)
  • Wine Institute, "" (Checked August 11, 2026)

This article is general information, not legal advice. Verify current requirements with the state agency or your compliance provider before shipping.

  • Mississippi
  • DTC Shipping
  • Compliance
  • Law Change
  • Wine Tax

This is general information, not legal advice — verify with your compliance provider before shipping.