Upon every person engaging or continuing within this state in the business of selling alcoholic beverages at retail, the sales of which are legal under the provisions of Chapter 1 of Title 67, Mississippi Code of 1972, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business.Codes, 1942, § 10112; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1958, ch. 575, § 1; Laws, 1962, ch. 601, §§ 1, 3; Laws, 1964, ch. 532, § 4; Laws, 1966, ch. 650, § 1; Laws, 1968, ch. 588, § 7; Laws, 1982, Ex Sess, ch. 17, § 40; Laws, 1983, 2nd Ex Sess, ch. 6, § 9; Laws, 1984, 1st Ex Sess, ch. 10, § 7; Laws, 1992, ch. 419, § 7, eff. 6/1/1992.Amended by Laws, 2022, ch. 483, SB 2844,§ 11, eff. 7/1/2022.
Mississippi Legal Code