How to Get a Mississippi Liquor License

Last updated: September 11, 2026

Mississippi is a control state: every bottle of spirits and wine a bar or package store sells was bought from the Department of Revenue, and the same department issues the permit to sell it. The Alcoholic Beverage Control fee schedule is built in three layers — a state privilege tax, an equal tax for the city or county, and a $25 filing fee — so an on-premises retailer’s permit for a restaurant, bar or hotel comes to $925 a year and a package retailer’s permit to $1,825. There is no population quota, but there is a map: permits issue only inside a municipality that has voted wet for sale or in a qualified resort area. No server card or training is required by the state, the applicant and any manager clear a fingerprint check, and the dram shop statute protects a lawful sale unless the buyer was visibly intoxicated.

Training: Nothing Required, Free If You Ask

Mississippi does not license bartenders or servers and its ABC permit application asks for no training certificate. What the Department of Revenue offers instead is free: its guidebook for permit holders says the ABC “is a big proponent of training and education,” and that a permittee who wants a session for staff can contact the local ABC enforcement agent or headquarters. Sessions are customized to the business and cover ID checking, Responsible Server Training and tips for reducing liability, and the training materials and point-of-sale media are also free.

The person the state does vet is the manager. Miss. Code §67-1-57(b) requires the applicant to be the true owner who will superintend the business in person or designate a manager, and every manager “must be approved by the department prior to completing any managerial tasks” and must hold the same qualifications as a permittee. The guidebook is blunt about it: an owner who lives out of state, travels or has other employment needs an approved manager, and the manager must be approved before assuming the duties, not after.

Wet for Sale, Not Just Wet for Possession

The Department’s guidebook explains the distinction that trips up newcomers. The legislature made the whole state wet for possession, so there is no longer a dry county for carrying a bottle home — but sale is still decided by local option. If a county is dry for sale, nothing can be sold under any permit type there unless you are inside a city that voted wet, and §67-1-57(e) requires the Department to satisfy itself that the premises is “within the corporate limits of an incorporated municipality or qualified resort area.” Under §67-1-51(c) an on-premises retailer’s permit issues only to qualified hotels, restaurants and clubs, small craft breweries, microbreweries and common carriers; in resort areas the Department may, at its discretion, permit any establishment. Outside a resort area a restaurant must earn at least 25 percent of its revenue from preparing and serving meals to qualify.

Who Qualifies and How the Department Checks

Section 67-1-57 lists what the Department must satisfy itself of before issuing: that every individual, partner, principal officer or LLC member is of good moral character, at least 21, and has not been convicted of a felony — with a carve-out that a non-violent, non-drug felony more than ten years old does not automatically disqualify; that the applicant is not indebted to the state for taxes; that the location is appropriate for the neighborhood; and that the applicant and key employees have no disqualifying criminal record, established by fingerprints run through the Department of Public Safety and then the FBI at the applicant’s expense. A package retailer must be a Mississippi resident, and if the applicant is an LLC every member must be. The Department may weigh written recommendations from the sheriff, the mayor or chief of police, and the county’s judges and prosecutors. Under §27-71-5(3) a rejected application is final and cannot be reconsidered for twelve months.

Applications are filed through the Department’s Taxpayer Access Point; the ABC permits page tells applicants to open a TAP account first and to use the paper forms as a checklist. Once permitted, the guidebook says renewal notices arrive about 60 days and again 30 days before expiration, and that late renewal or an outstanding tax bill can end the permit.

The Fee Is Three Fees

Miss. Code §27-71-5(1) sets the annual privilege tax: $450 for an on-premises retailer’s permit, $225 for wine-only or club permits, $900 for a package retailer, $600 for a caterer ($150 for a caterer who already holds an on-premises permit), and a $25 filing fee on every application. Subsection (2)(a) then imposes “an additional license tax equal to the amounts imposed under subsection (1)” for the privilege of doing business in the municipality or county, which the Department collects and pays over to the local government. That is how the ABC’s published figures are built: $450 + $450 + $25 = $925 for a restaurant or bar, $900 + $900 + $25 = $1,825 for a package store. On-premises and club permittees also owe a purchase-based local tax under subsection (2)(b): $225 once purchases exceed $5,000 and another $225 for each additional $5,000, due on demand. All privilege taxes are paid in advance, and subsection (4) states the rule Idaho and Arkansas lack: “the number of permits issued by the department shall not be restricted or limited on a population basis.”

What It Costs

Permit or requirement	What it does	Annual fee (state tax + local tax + $25)
On-premises retailer’s permit	Restaurants, bars, hotels: spirits, wine and beer by the drink	$925 ($450 + $450 + $25)
On-premises retailer’s permit, wine only	Wine over 5% by weight	$475
On-premises retailer’s permit, private club	Members and guests	$475
Package retailer’s permit	Liquor store; holder must be a Mississippi resident	$1,825 ($900 + $900 + $25)
Caterer’s permit	Stand-alone / added to an on-premises permit	$1,225 / $325
Food truck permit		$225
Delivery service permit		$525
Temporary permit, nonprofit or charity	Class 1	$35
Purchase-based local tax	On-premises and club permittees, on purchases from the ABC	$225 once purchases pass $5,000, and per additional $5,000
Fingerprint background check	Applicant and key employees; DPS then FBI	Cost borne by the applicant
Server training	Not required; ABC sessions on request	Free
Mississippi LLC	Certificate of Formation; annual report due April 15	$50; annual report no fee

One Wholesaler for the Whole State

Mississippi law grants the Department of Revenue “the sole authority to import and sell wines containing 6.25%+ alcohol by volume and distilled spirits containing greater than 7.5% alcohol by volume at wholesale within the state.” Every permittee orders through the ABC’s system from the Liquor Distribution Center in Madison, and the guidebook says an order placed by the cutoff normally ships the next day. Vermont runs its spirits the same way; Nevada and Arkansas leave wholesale to licensed private distributors. The practical consequence is that a Mississippi bar’s supply chain has one link, and in 2026 that link failed. Mississippi Public Broadcasting reported in April 2026 that after the warehouse operator switched from an automated conveyor to hand-picking in January, order fulfillment stretched to about 17 days against a typical 3 days, leaving bars and stores short; the legislature had already approved a $55 million replacement warehouse with double the capacity, expected to be complete by the end of 2026. A new permittee should ask the ABC about current lead times before setting an opening date and stocking plan.

The liability rule runs the other direction — toward the seller. Miss. Code §67-3-73 declares that consumption, not sale or service, is the proximate cause of an intoxicated person’s injuries, and provides that no permit holder or employee “who lawfully sells or serves intoxicating beverages to a person who may lawfully purchase” them is liable for injury the drinker causes off the premises. The shield fails in three cases: forcing someone to drink, falsely representing a beverage as non-alcoholic, or a purchaser who was visibly intoxicated at the time of the sale. Arkansas hands the same visibly-intoxicated question to a jury with an affirmative defense; Nevada gives licensed sellers immunity without the exception. Mississippi sits between them, and the visible-intoxication exception is exactly what the ABC’s free server training is about.

How to Get Licensed, In Order

1. Confirm the address is wet for sale — inside an incorporated municipality that has voted wet, or in a qualified resort area — using the ABC’s wet/dry information and your local ABC agent. Outside a resort area, plan the menu so meals produce at least 25 percent of revenue.
2. Register the entity — a Mississippi LLC Certificate of Formation is $50 at the Secretary of State, and the annual report due each April 15 carries no fee. A package retailer applicant must be a Mississippi resident, and every LLC member must be.
3. Open a TAP account with the Department of Revenue and complete the ABC permit application online, using the paper forms as a checklist. Disclose every person with a financial interest; hidden ownership is grounds for revocation.
4. Fingerprints and manager approval. Submit fingerprints for the applicant and key employees for the DPS and FBI checks at your expense, and designate a manager for Department approval if you will not run the business in person.
5. Pay the fee in advance — $925 for an on-premises retailer’s permit, $1,825 for a package store, $475 for wine-only or club — and budget the $225 local tax that starts once ABC purchases pass $5,000.
6. Set up ordering with the ABC. All spirits and wine come from the Liquor Distribution Center; a new business makes its initial stock purchase from the ABC, and current lead times matter for the opening date.
7. Book the free ABC training for staff through the local enforcement agent before opening; the visibly-intoxicated exception in §67-3-73 is the one liability the statute leaves open.

Staying Licensed

Renew on the Department’s clock. Notices go out about 60 days and again 30 days before the permit expires; a late renewal or an outstanding state tax liability can be grounds to deny it and terminate the permit.

Keep ownership and management as filed. Any change to documented owners or the approved manager needs the Department’s approval first; a person with control or a financial interest who was not disclosed is a hidden owner, and a false statement on the application is a criminal matter as well as a revocation.

Watch the purchase threshold. The $225 local tax under §27-71-5(2)(b) recurs with each additional $5,000 in purchases and is due on demand; an unused fraction carries into the renewal year.

Buy only from the ABC. Spirits and wine come from the Liquor Distribution Center or, with a permit identification card, from a package retailer holding a wholesale permit; nothing else is lawful inventory.

Frequently Asked Questions

How much is a liquor license in Mississippi?

The Department of Revenue’s ABC fee schedule lists $925 a year for an on-premises retailer’s permit (restaurants, bars and hotels), $475 for a wine-only or private club permit, $1,825 for a package retailer’s permit, $1,225 for a caterer ($325 added to an existing on-premises permit), $225 for a food truck permit and $525 for a delivery service permit. Under Miss. Code §27-71-5 each figure combines the state privilege tax, an equal license tax for the municipality or county and a $25 filing fee, so the $925 is $450 + $450 + $25.

Can you get a liquor license anywhere in Mississippi?

No. Miss. Code §67-1-57(e) requires the premises to be within the corporate limits of an incorporated municipality or a qualified resort area, and the Department of Revenue’s guidebook explains that while the whole state is now wet for possession, sale is still decided by local option: in a county that is dry for sale nothing can be sold under any permit unless the business is inside a city that voted wet. Under §67-1-51(c) an on-premises permit issues only to qualified hotels, restaurants, clubs, small craft breweries, microbreweries and common carriers, except in resort areas.

Do you need a license to bartend in Mississippi?

No. Mississippi has no state server permit and requires no training certificate with an ABC permit application. The Department of Revenue’s ABC offers free training sessions on request through its enforcement agents, covering ID checking, Responsible Server Training and reducing liability. The one person the state does approve is the manager: under Miss. Code §67-1-57(b) a manager must be approved by the Department before performing any managerial tasks.

Where does a Mississippi bar buy its liquor?

From the state. Mississippi statute gives the Department of Revenue sole authority to import and sell at wholesale wines above 6.25% alcohol by volume and distilled spirits above 7.5%, and permittees order through the ABC from its Liquor Distribution Center at 1286 Gluckstadt Road in Madison. In 2026 a change in the warehouse’s picking system stretched fulfillment from about 3 days to about 17 days, and a $55 million replacement warehouse is expected by the end of 2026.

Is there a limit on the number of liquor licenses in Mississippi?

Not by population. Miss. Code §27-71-5(4) states that the number of permits issued by the Department shall not be restricted or limited on a population basis, while preserving the Department’s right to refuse a permit because of the undesirability of the proposed location. The constraints are geographic — a wet municipality or resort area — and personal: the qualifications and fingerprint check in §67-1-57.

Can a Mississippi bar be sued for over-serving?

Rarely. Miss. Code §67-3-73 declares that consumption rather than sale is the proximate cause of an intoxicated person’s injuries and shields any permit holder or employee who lawfully sells or serves to a person who may lawfully purchase from liability for injury off the premises. The protection does not apply to anyone who forces consumption or falsely represents a beverage as non-alcoholic, or to a permittee when the purchaser was visibly intoxicated at the time of the purchase.

What does a Mississippi LLC cost?

The Certificate of Formation filing fee is $50 under Miss. Code §79-29-1203, filed online with the Secretary of State. A domestic LLC’s annual report carries no fee and is due by April 15 each year; all annual reports must be filed online.

Forming the company, taxes, insurance, and hiring are covered in our full guide to starting a business in Mississippi.

Sources

Source	What It Covers
Mississippi Department of Revenue ABC — Permits (Licenses) fee schedule	On-premises retailer (except private clubs and common carriers) $925; on-premises retailer wine only $475; on-premises retailer private clubs $475; package retailer $1,825; caterer $1,225; caterer with separate on-premises permit $325; food truck permit $225; delivery service $525; temporary nonprofit charity/civic organization Class 1 $35; per Mississippi Code 27-71-5 each fee combines the privilege tax, the municipal/county license tax and the $25 fee to defray the cost of processing; applicants first sign up for an online TAP account
Miss. Code §27-71-5 — Privilege taxes on permits (FindLaw)	Annual privilege license tax: package retailer’s permit $900.00; on-premises retailer’s permit, except for clubs and common carriers, $450.00; on-premises retailer’s permit for wine $225.00; on-premises retailer’s permit for clubs $225.00; caterer’s permit $600.00 or $150.00 for holders of an on-premises permit; delivery service permit $500.00; food truck permit $100.00; filing fee for each application $25.00; all privilege taxes paid in advance; an additional license tax equal to the amounts imposed under subsection (1) for the privilege of doing business within the municipality or county; an additional license tax of Two Hundred Twenty-five Dollars ($225.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and $225.00 for each additional $5,000.00; a rejected application is final and not reconsidered within a twelve-month period; the number of permits shall not be restricted or limited on a population basis
Miss. Code §67-1-57 — Qualifications of applicants (FindLaw)	Before a permit is issued the department shall satisfy itself that each individual, partner, principal officer or LLC member is of good moral character, not less than twenty-one (21) years of age and has not been convicted of a felony, with a felony other than a crime of violence or controlled-substance violation more than ten (10) years old not automatically disqualifying; that the applicant is the true and actual owner who will superintend the business in person or designate a manager, and all managers must be approved by the department prior to completing any managerial tasks; that a package retailer applicant is a resident of the State of Mississippi and each member of an LLC applicant is a resident; that the premises is within the corporate limits of an incorporated municipality or qualified resort area; that the applicant is not indebted to the state; recommendations of the sheriff, mayor or chief of police and county judges and attorneys may be considered; the applicant and key employees submit fingerprints to the Department of Public Safety and then the Federal Bureau of Investigation with costs borne by the applicant
Miss. Code §67-1-51 — Permits (FindLaw)	An on-premises retailer’s permit shall be issued only to qualified hotels, restaurants and clubs, small craft breweries, microbreweries, and to common carriers with adequate facilities for serving passengers; in resort areas, whether inside or outside of a municipality, the department in its discretion may issue on-premises retailer’s permits to any establishments located therein; a package retailer’s permit authorizes a store exclusively for retail sale in original sealed packages
Mississippi Department of Revenue ABC — Local Option ABC Laws and Regulations, a Guidebook for Permit Holders (12/2021)	The legislature made the entire state wet for possession but there is still a dry or wet distinction for the sale of alcoholic beverages; if a county is dry for sale you cannot sell under any permit type unless in a city that voted wet for sale; permits are generally only issued inside municipalities that are wet or other wet areas holding resort designations; before permits are issued a background investigation must be completed and the applicant cannot be a convicted felon or indebted to the State; an owner not present to superintend must hire and obtain ABC approval for a manager prior to assuming managerial duties; for on-premises establishments not in qualified resort areas 25% or more of total revenue must be derived from preparing, cooking and serving meals; default hours 10:00 AM until 12:00 Midnight with no Sunday sales, most municipalities have extensions, resort areas 24 hours a day; orders from the ABC are made through MARS and generally ship the following day; renewal notices approximately sixty (60) days and thirty (30) days before expiration; ABC training sessions are free and cover ID checking, Responsible Server Training and reducing liability; hidden ownership is prohibited
Mississippi Department of Revenue ABC — Vendor Information	Mississippi statute grants the Department of Revenue the sole authority to import and sell wines containing 6.25%+ alcohol by volume and distilled spirits containing greater than 7.5% alcohol by volume at wholesale within the state; the ABC Liquor Distribution Center is located at 1286 Gluckstadt Rd, Madison, MS 39110
Mississippi Public Broadcasting — Spirits remain low as backlog continues for the state’s sole alcohol warehouse (April 22, 2026)	As of mid-April fulfillment took approximately 17 days compared to the typical 3-day turnaround in January; the distributing company switched from an automated conveyor system to manual hand-picking in January; the legislature approved a $55 million climate-controlled warehouse that can hold double the current capacity, with completion anticipated by the end of 2026
Miss. Code §67-3-73 — Limitation of liability of permit holders and social hosts (FindLaw)	The consumption of intoxicating beverages, rather than the sale or serving or furnishing, is the proximate cause of any injury inflicted by an intoxicated person; no holder of an alcoholic beverage, beer, light spirit product or light wine permit, or agent or employee, who lawfully sells or serves to a person who may lawfully purchase shall be liable for injury suffered off the licensed premises because of the intoxication of the person served; the limitation does not apply to any person who causes consumption by force or by falsely representing that a beverage contains no alcohol, or to a permit holder when the purchaser was visibly intoxicated at the time of purchase
Miss. Code §79-29-1203 — Limited liability company fees (FindLaw)	Filing of Certificate of Formation, Fifty Dollars ($50.00); filing of an Annual Report of Domestic Limited Liability Company, no fee; reservation of name Twenty-five Dollars ($25.00)
Mississippi Secretary of State — Annual Reports	Annual reports are due by April 15th; all annual reports must be filed online