{"data":{"id":"us-ms/miss.-code-ann.-27-65-25","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-65-25","heading":"Miss. Code Ann. § 27-65-25","body":"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.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"1030f64450577df0136c6e2490c11e7a72793f97edd438bf68bd085ce7ce5520","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-65-243","next":"us-ms/miss.-code-ann.-27-65-26"},"notice":"GroundRules: Original legal text. Not legal advice."}