Wine; revise rate of tax on sales and shipments of made by direct wine shipper.

HB 1872 reduces the tax rate for direct wine shippers from 18% to 13.5% of the sales price on wine shipped directly to Mississippi residents. This bill directly affects businesses holding a "direct wine shipper's permit" that sell wine directly to consumers within the state. Key provisions require these shippers to file monthly reports with the state department by the 20th of the following month, along with invoices and tax payments, and pay a $50 late fee for missed deadlines. The tax rate change takes effect July 1, 2025.