{"data":{"id":"us-ms/miss.-code-ann.-27-71-9","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-71-9","heading":"Miss. Code Ann. § 27-71-9","body":"The commission may promulgate regulations authorizing persons holding on-premises retailer's permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the commission.","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":"cd56cecbc8015effb2b341772238e223ad13697e3718f8a4d44d3140cb64f585","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-71-7","next":"us-ms/miss.-code-ann.-27-72-1"},"notice":"GroundRules: Original legal text. Not legal advice."}