Alcohol shipping laws in Mississippi

An authorized out of state manufacturer or a Mississippi Class 2 or Class 3 manufacturer or permitted wine fulfillment provider
A holder of a valid Mississippi use or sales tax permit
Current business registration in state of incorporation
Current on all Mississippi taxes
A completed Direct Wine Shipper’s Permit application with application fee of one hundred dollars ($100.00)
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Direct wine shippers may only ship wine containing more than 5% alcohol by weight to a resident in this state.
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Direct wine shippers may sell or ship up to a maximum of twelve (12) nine- liter cases of wine per calendar year to any one (1) Mississippi address.
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Direct wine shipper permittees may sell or ship non-allocated wines that are not offered for distribution through the ABC Warehouse.
Direct wine shippers may sell or ship highly allocated wine contracted through Mississippi distributors, brokers, or solicitors as listed here .
Direct wine shippers must conspicuously label all containers of wine sold and shipped to a resident into or within this state with the words “CONTAINS ALCOHOL; SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY in lettering that is bold and that contrasts with packaging.
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Direct Wine Shipper permittees are required to remit the standard 7% sales or use taxes due monthly via TAP. Register for a sales or use tax account and apply for a permit on TAP . For more information regarding Sales and Use Tax, click here .
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Direct wine shipper permittees are also subject to a 15.5% excise tax on the sales price of each sale and shipment of wine made to a resident in the state. This monthly return is a separate filing from the sales or use tax return. Permittees are required to file the monthly excise tax return along with a copy of the invoice for each sale and shipment of wine and remit taxes due via TAP. Excise tax returns are due by the 20th of each month but are not required for months in which no sales or shipments were made into this state.

An authorized out of state manufacturer or a Mississippi Class 2 or Class 3 manufacturer or permitted wine fulfillment provider

No person (or business) may bring any liquor or wine product into Mississippi. Only beer wholesalers holding permits issued by the Mississippi Department of Revenue may bring beer, light wine and/or light spirits into the state. Any person or individual who violates this law will have the liquor, wine, or beer confiscated and may be subject to monetary penalties and possible jail time.
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Can I ship spirits directly into the state?
No. The direct wine shipper permit only allows the holder to ship wine directly to Mississippi residents.

The legal drinking age for beer and/or alcohol is 21 years of age.
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SB 2145 provides that wine may be sold and shipped to any resident of the state who is at least twenty-one (21) years old.

§1716. Injurious articles as nonmailable
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(f) All spirituous, vinous, malted, fermented, or other intoxicating liquors of any kind are nonmailable and shall not be deposited in or carried through the mails.
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(June 25, 1948, ch. 645, 62 Stat. 781; May 8, 1952, ch. 246, 66 Stat. 67; June 29, 1955, ch. 224, 69 Stat. 191; Pub. L. 85–268, Sept. 2, 1957, 71 Stat. 594; Pub. L. 85–623, §5, Aug. 12, 1958, 72 Stat. 562; Pub. L. 91–375, §6(j)(25), Aug. 12, 1970, 84 Stat. 779; Pub. L. 92–191, §1, Dec. 15, 1971, 85 Stat. 647; Pub. L. 99–570, title X, §10003, Oct. 27, 1986, 100 Stat. 3207–167; Pub. L. 103–322, title VI, §60003(a)(7), title XXXIII, §330016(1)(H), Sept. 13, 1994, 108 Stat. 1969, 2147; Pub. L. 104–294, title VI, §607(g), Oct. 11, 1996, 110 Stat. 3511; Pub. L. 107–273, div. B, title IV, §4002(b)(2), (6), Nov. 2, 2002, 116 Stat. 1807; Pub. L. 109–435, title X, §1008(d), Dec. 20, 2006, 120 Stat. 3261.)

Only FedEx-approved, licensed alcohol shippers that have entered into a FedEx Alcohol Shipping Agreement may ship alcohol via FedEx services. Consumers may not ship alcohol of any type via FedEx services.
For all alcohol shipments, you’ll need to sign a FedEx Alcohol Shipping agreement. Contact your FedEx account executive for details and assistance and if you don't have an assigned account executive, call FedEx Customer Services at 1.800.463.3339.
Adult signature service option. State law, as well as FedEx policy, requires an adult signature at the time of delivery for every U.S. package containing alcohol. It is your responsibility to ensure the adult signature requirement service option is selected so that FedEx requests and obtains the required adult signature. A $5.75 fee per shipment applies for this service.

FedEx currently only permits wine shipments under licensee-to-consumer agreements; beer and spirits require licensee-to- licensee.
Licensee-to-consumer
FedEx only transports wine licensee-to-consumer.

UPS only accepts packages containing wine from shippers who are licensed under applicable law and who have signed and entered into a contract with UPS for the transportation of wine.
All wine shippers must enter into a UPS Agreement for Approved Wine Shippers.
All alcohol shippers must schedule a consultation call or speak to their Account Manager to review UPS alcohol shipping policies, submit copies of your state licenses, and complete a shipping agreement.
The ability to ship wine depends upon the nature of the shipper's license to sell wine, and the laws of the destination states. UPS permits the following types of wine shipments:
Shipments of wine from licensed shippers may be shipped to licensed consignees, where permitted by applicable law. For example, a licensed manufacturer may ship to a licensed distributor, or a licensed distributor may ship to a licensed retailer, so long as the shipments are made in accordance with applicable law. "Licensed to Licensed" shipments cannot be made to consumers.
All wine shipments must be made using the UPS Delivery Confirmation Adult Signature Required service, requiring the signature of an adult 21 years of age or older upon delivery.
Some states also allow shipments of wine from out-of-state licensed wine retailers to consumers. These states are known as "Retailer Direct Shipment States." Shipments of wine from licensed out-of-state retailers may be made to consignees in "Retailer Direct Shipment States" subject to all of the conditions applicable to Winery Direct Shipment States, except that the purchase is made from a licensed out-of-state retailer rather than a winery. Refer to Addendum A for approved Retailer Direct Shipment States.
All shippers who wish to ship wine must enter into either the UPS Agreement for Approved Wine Shippers, or the UPS Wine Industry Fulfillment House Agreement For Approved Wine Shippers. UPS DOES NOT ACCEPT SHIPMENTS OF WINE FROM SHIPPERS WHO HAVE NOT ENTERED INTO ONE OF THESE AGREEMENTS.