Alcohol taxes, markups and other charges; exempt up to 10 cases of wine donated annually by a permittee to nonprofits.

SB 3111 exempts licensed wine sellers (permittees) from paying alcohol taxes, markups, and other charges on up to 10 cases of wine annually when donated to Mississippi-registered 501(c)(3) nonprofits. This directly affects winery permittees and qualifying charitable organizations by removing tax burdens on these specific donations. The key provision limits the exemption to 10 cases per year per nonprofit, as specified in amended Section 27-71-7(4) of Mississippi law. The bill does not change general tax rates for commercial wine sales but creates a targeted tax relief for charitable wine donations.