Brewery / Distillery Permits & Licenses in Hattiesburg, MS

Required for all LLCs. Annual report also required ($0 fee if filed online). Source: MS SOS Business Services page, accessed 2024.

Applies to all domestic LLCs. Online filing recommended.

Required if using a trade name/DBA. Renews every 10 years ($10 fee).

For native breweries producing ≤75,000 barrels/year. On-premises sales allowed with Native Brewery Permit. Fees from MS ABC Permit Fee Schedule (updated 2023).

Applies if distillery/brewery also produces wine. Separate permit required.

For native distilleries producing Mississippi-made spirits. Higher fee reflects distilling risks. ABC requires ABC-5123 form.

Required for all employees involved in manufacturing/sales. Background check required. Non-residents need separate permit.

Register via TAP portal. Breweries/distilleries collect 7% sales tax on retail. Excise taxes separate (see federal layer cross-ref).

Required for all permit holders to report production/sales volumes (Form ABC-5124).

All businesses selling tangible personal property or taxable services in Mississippi must register for a sales tax permit. Breweries and distilleries selling products directly to consumers (e.g., on-site tasting room sales, retail) are subject to sales tax collection. Registration is done through the Mississippi Department of Revenue's online portal.

Required for all employers paying wages to employees in Mississippi. Applies to brewery/distillery if it has employees. Includes obligation to withhold state income tax from employee wages.

Employers must register with MDES and pay unemployment insurance taxes on first $7,000 of each employee's wages annually. Rate varies by experience rating (0.0%–6.0%).

LLCs taxed as corporations must file Form 85-101 and pay corporate income tax at 3.0% on federal taxable income apportioned to Mississippi. Most LLCs are pass-through entities and not subject to corporate income tax unless they elect corporate taxation.

All LLCs formed or registered to do business in Mississippi must pay an annual franchise tax. Due each year by April 15. Paid to the Mississippi Secretary of State. Not based on income, but on capital structure (capped at $25 for LLCs with 50,000 shares or less).

All breweries and distilleries must register with TTB and pay federal excise taxes on alcohol production. Must file Form 5130.9 (Notice of Registration) and pay federal excise tax quarterly using Form 5000.24. Rates vary: breweries may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act (e.g., $3.50/barrel for first 60,000 barrels).

Breweries and distilleries must file Form 5000.24 (Combined Federal Tax Return) each quarter to report and pay federal excise taxes. Filing is mandatory even if no production occurred (zero return required).

All manufacturers of alcoholic beverages must register for and pay Mississippi's alcohol beverage tax. Rates: Beer: $0.75 per gallon; Distilled spirits: $2.50 per gallon. Filed monthly or quarterly depending on volume.

Breweries and distilleries must file Form 86-110 (Alcohol Beverage Tax Return) and remit tax based on gallons sold. Filing frequency determined by DOR based on volume. Applies to in-state sales and distribution.

Most cities and counties in Mississippi require a local business license or privilege tax for operating within their jurisdiction. Examples include Jackson, Gulfport, and Hattiesburg. Fees and requirements vary. Contact local clerk for specific rules.

All breweries and distilleries must apply for and obtain a Basic Permit from the TTB before engaging in any production, processing, or removal of alcohol. This is separate from tax registration and must be renewed if ownership or structure changes. Required even if no sales occur.

Required for all businesses operating within city limits; breweries/distilleries classified under manufacturing/retail

Applies outside incorporated municipalities; fee schedule updated FY2023

Chapter 34; special event waivers for live music

Required for employers with five or more employees in Mississippi, per Miss. Code Ann. § 71-3-7. Agricultural workers, domestic workers, and independent contractors may be excluded. Sole proprietors without employees are exempt from carrying coverage for themselves.

Not mandated by Mississippi state law for all businesses. However, many municipalities, landlords, and distributors require proof of general liability insurance as a condition of licensing or leasing. Strongly recommended for premises and third-party injury risks.

A surety bond is required as part of the application for an alcoholic beverage license under Miss. Code Ann. § 67-1-103. The bond ensures compliance with state alcohol laws. Bond amounts vary by license type and are set by the Mississippi Department of Revenue – Alcohol Beverage Control Division.

Mississippi law requires all motor vehicles registered to a business to carry liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25), per Miss. Code Ann. § 63-15-101. Applies to any vehicle used in brewery/distillery operations (e.g., delivery trucks, tasting room shuttles).

Not legally required by Mississippi state law. However, it is strongly recommended for breweries and distilleries due to risks associated with contamination, labeling errors, or consumer illness. Many distributors, retailers, and event organizers require proof of product liability coverage before carrying products.

Mississippi does not mandate liquor liability insurance by statute. However, many local governments and landlords require it for businesses that serve alcohol. Coverage protects against claims related to over-service or intoxication-related incidents. Recommended especially for breweries/distilleries with tasting rooms.

Not legally required for breweries or distilleries in Mississippi. This type of insurance is typically relevant for service-based professionals (e.g., consultants, engineers). For production facilities, general and product liability insurance are more relevant. Not applicable unless offering professional services (e.g., consulting on brewing processes).

Required for all LLCs that have employees or are taxed as corporations. Single-member LLCs with no employees may use the owner's SSN but still need an EIN if they file excise tax returns (common in alcohol production).

All breweries and distilleries must register to pay federal excise taxes on alcohol produced or sold. Rate varies by type and volume (e.g., reduced rates for small producers under the Craft Beverage Modernization and Tax Reform Act).

Brewery/distillery must be in M-1/M-2 industrial or C-3 commercial zoning; site plan review required for alcohol production

Requires compliance with IBC/IFC for industrial occupancy; alcohol storage triggers special review

Chapter 36, Article V of Jackson Code of Ordinances; illuminated signs limited in residential zones

Required for facilities storing >660 gal flammable liquids (distillery spirits); IFC Chapter 11 compliance

Verifies zoning, building, fire code compliance post-inspection

NFPA 72 compliance; annual inspection required thereafter

Required if serving tastings; sanitation for bottling lines

FDA regulates labeling of alcohol under 7% ABV (e.g., some beers). Alcohol above 7% is regulated by TTB. FDA requires allergen labeling and nutrition facts if claims are made.

Equipment must be FCC-certified. Applies to routers, POS systems, and wireless devices used in taprooms or offices.

Ethanol (above 24% ABV) is a hazardous material when transported. Most breweries/distilleries shipping products use carriers, but self-transportation triggers registration and training under 49 CFR.

All LLCs registered in Mississippi must file an Annual Report with the Secretary of State by April 15 each year. This applies to all LLCs, including breweries and distilleries.

All alcoholic beverage manufacturing permits (including brewery and distillery) must be renewed annually by June 30. The specific fee depends on the type of permit held. This is mandated under Mississippi Code § 67-3-70.

All federally licensed alcohol producers (including breweries and distilleries) must renew their Basic Permit (Form 5000.24) by January 31 each year. This is required under 27 CFR § 25.122 and § 55.62.

Breweries must file and pay federal excise taxes on beer produced or taxpaid using TTB Form 5000.24 (COLA) and Form 5130.12. Due dates are the last day of the month following each calendar quarter. See 26 U.S.C. § 5051.

Distilleries must file and pay federal excise taxes on distilled spirits using TTB Form 5110.31. Due dates are the last day of the month following each calendar quarter. Applies to all federally permitted distillers under 26 U.S.C. § 5001.

All businesses selling taxable goods or services in Mississippi, including breweries and distilleries, must file monthly sales tax returns (Form ST-1) if they have nexus. Due by the 20th of the following month. See Mississippi Code § 27-65-101.

Employers must file Form 941 quarterly to report federal income tax withholding, Social Security, and Medicare taxes. Applies to all employers, including breweries and distilleries with employees. See IRS Rev. Proc. 2023-36.

Employers must file Form 940 annually to report Federal Unemployment Tax Act (FUTA) tax. Applies to all employers paying wages over $1,500 in a calendar quarter. See 26 U.S.C. § 3301.

Employers must withhold state income tax from employee wages and file Form 941 equivalent (Form WH-1) monthly or quarterly based on liability. See Mississippi Code § 27-7-3.

All employers with employees must display the OSHA Job Safety and Health: It's the Law poster in a conspicuous location. Available in English and Spanish from OSHA’s website.

Employers must post the Mississippi Workers' Rights and Responsibilities poster provided by MDES. Required under Mississippi Code § 71-1-5.

Each new product label must be pre-approved by TTB using Form 5100.31 (for spirits) or 5100.33 (for beer). Approval required before distribution. No expiration, but modifications require new submission.

Facilities storing or using flammable liquids (e.g., ethanol in distilleries, propane for brewing) are subject to annual fire safety inspections under NFPA codes. Frequency and requirements vary by local jurisdiction.

If the brewery or distillery serves food, it must comply with Mississippi Food Code and undergo routine health inspections. Frequency depends on risk level and local health department policy.

Breweries and distilleries must maintain detailed records including production, taxpaid withdrawals, inventory, and formulas for at least 3 years. Required under 27 CFR § 25.152 (brewery) and § 55.32 (distillery).

Most cities and counties in Mississippi require an annual local business license. Fees and deadlines vary. For example, Jackson, MS requires renewal by March 31. Check with local clerk for jurisdiction-specific requirements.

All commercial buildings, including breweries and distilleries, are subject to annual fire safety inspections by the State Fire Marshal or local authority. Ensures compliance with Mississippi Fire Prevention Code (based on IFC).

All federally licensed alcohol producers must pay the Alcohol Tax and Trade Bureau’s Annual Occupational Tax (AOT) by December 31. Paid via TTB Form 5000.27. Required under 26 U.S.C. § 5061.

Applies to all employers with employees. Requires hazard communication, injury reporting (OSHA Form 300 if 10+ employees), and safe working conditions. Fermentation and distillation processes involve confined spaces, high pressure, and flammable materials requiring specific safety protocols.

Applies to places of "public accommodation." Requires accessible entrances, restrooms, counters, and communication for customers with disabilities. Does not apply if no public access (e.g., production-only facility).

Applies if brewery/distillery stores significant quantities of oil. Ethanol production may involve oil-based equipment. Requires SPCC plan certified by professional engineer.

Federal requirements delegated to state. Mississippi Department of Environmental Quality (MDEQ) issues permits. Distilleries with large boilers or fermenters may trigger requirements.

Prohibits deceptive advertising. Applies to all marketing, including social media, websites, and labels. Must disclose paid endorsements, avoid false claims (e.g., "organic" without certification). Works in conjunction with TTB labeling rules.

Requires payment of federal minimum wage ($7.25/hr), overtime (1.5x regular rate for >40 hrs/week), and proper recordkeeping. Applies to all employees in covered industries.

All employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not mandatory federally but may be required by state law.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Posting notice required.

Required under the Food Safety Modernization Act (FSMA). Must renew every even-numbered year (e.g., 2022, 2024). Brewery/distillery is considered a food facility.