2013 Mississippi Code
Title 67 - ALCOHOLIC BEVERAGES
Chapter 3 - SALE OF LIGHT WINE, BEER, AND OTHER ALCOHOLIC BEVERAGES
§ 67-3-3 - Definitions


MS Code § 67-3-3 (2013) What's This?

When used in this chapter, unless the context indicates otherwise:

(a) "Commissioner" means the Commissioner of Revenue of the Department of Revenue of the State of Mississippi, and his authorized agents and employees;

(b) "Person" means one or more persons, a company, a corporation, a partnership, a syndicate or an association;

(c) "Manufacturer" and "retailer" include brewpubs licensed pursuant to Article 3, Chapter 71, Title 27, Mississippi Code of 1972, unless otherwise clearly provided;

(d) "Beer" means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act of an alcoholic content of not more than eight percent (8%) by weight; and

(e) "Light wine" means wine of an alcoholic content of not more than five percent (5%) by weight.

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