How to Start a Craft Distillery or Brewery in Mississippi: ABC Craft Permit and Tasting Rooms

Opening a brewery or craft distillery in Mississippi is less about one big license than about putting several filings in the right order. Distilleries start with a federal TTB permit, then a state permit from the Mississippi Alcoholic Beverage Control (ABC), then retail and tasting room permits for every location where you sell to the public. Breweries follow a separate state track through the Department of Revenue (DOR). Every business also needs a Secretary of State registration, a sales tax permit, and a city or county privilege license.

This guide walks through that sequence in the order most owners file. It shows the fees we could verify and marks each figure you still need to confirm with the agency that issues it.

Informational content only. This article is not legal or tax advice. Alcohol permitting, entity choice, and tax treatment depend on your specific facts. Before you sign a lease, buy equipment, or file a permit application, talk with a Mississippi attorney who handles alcohol licensing and with a CPA.

Mississippi Has No Single Business License

Mississippi does not issue a general statewide business license, so expect several separate filings, each with a different job:

• Secretary of State registration. Forming an LLC or corporation registers the entity. It is a registration, not a license to operate.
• Sales tax permit. The Department of Revenue issues this permit for the privilege of operating a business in Mississippi. It is a tax registration, and there is no fee for it.
• City privilege license. Every city, town and village issues its own privilege license under Miss. Code 27-17. Counties license only businesses outside municipal limits, so your building's location determines which local office you deal with.
• Alcohol permits. ABC issues the distillery manufacturer and retail permits. DOR issues the beer permits for breweries.

If you searched for a Mississippi distillery license, you most likely need the ABC manufacturer permit, which is not a general business license. If you searched for a brewery in Mississippi, you need the DOR beer permit plus the local license. This guide covers beer and spirits only. A winery in Mississippi operates under rules this article does not cover, so ask ABC before you apply.

Materials and Documents to Gather First

Collect these before you open any portal. Most applications ask for the same facts, and mismatched names or addresses are a common cause of delay.

• Your company name, including limited liability company, LLC, or L.L.C. for an LLC, plus a backup name to check against the Secretary of State business search.
• A physical Mississippi street address for the registered office, and a registered agent that meets Mississippi's requirements.
• The formation document for your entity: the Certificate of Formation (Form F0100) for an LLC, or the Articles of Incorporation (Form F0001) for a corporation.
• A federal TTB permit application for distilling. Breweries should confirm their federal filing requirements with TTB before the state application.
• For every place of business, the street address, a floor plan, and the activities planned there: production, tasting, retail, or all three. ABC and DOR permits attach to each place.
• Production estimates in gallons and a plan for documenting ingredient sourcing. The native spirit definition depends on Mississippi-grown ingredients, and native spirit fees are set per 1,000 gallons.
• Written zoning confirmation for production and tasting space from the city or county.
• A payment method for the online portals, and a system for keeping sales and ingredient records from day one.

Step-by-Step: Opening a Craft Distillery or Brewery

1. Register your entity with the Secretary of State. Most owners form an LLC. The Certificate of Formation filing fee is $50 on the Secretary of State online filing portal. Most documents paid for online are approved and filed immediately, and filings that need staff review are normally returned within 24 hours. Your name must be distinguishable from every entity on the Secretary of State records. You can reserve a name for 180 days for $25. Your registered agent needs a physical Mississippi street address and must be a Mississippi resident individual or a qualifying entity. A commercial registered agent files a $100 listing statement with the Secretary of State.

   Your entity choice also drives tax. The franchise tax applies to corporations and to LLCs taxed as corporations, not to an LLC taxed as a partnership. For tax year 2026 it is $0.50 per $1,000 of capital above $100,000, with a $25 minimum. It steps to $0.25 for 2027 and is repealed effective January 1, 2028. Corporate income tax, for corporations and LLCs taxed as corporations, is 0% on the first $5,000 of taxable income, 4% on the next $5,000, and 5% above $10,000. Have a CPA model your choice before you file.

2. Register a fictitious business name if you will trade under a different name. A taproom or spirits label is often different from the legal name. File the fictitious (assumed) business name registration, Form F0070, with the Secretary of State. It is not filed with the county. The fee is $25.

3. Secure federal approval first. A federal TTB permit is required first for distilleries, so start it before the state application. Breweries should confirm their TTB filing before they ask DOR for a beer permit.

4. Choose your state permit track. Distilleries apply to ABC for a manufacturer permit. The Class 5 Craft Spirit Manufacturer's permit covers craft spirits, and the Class 4 Native Spirit Manufacturer's permit covers native spirits. Under Miss. Code 67-1-57 and the ABC rule in 35 Miss. Admin. Code Part II, Subpart 6, revised effective March 2, 2026, a craft spirit is made in whole or in part in Mississippi by a Mississippi craft distillery. A native spirit is at least 51% by volume from Mississippi-grown ingredients. Choose the class that matches your recipes and sourcing, and get ABC to confirm it in writing. Breweries skip this step and follow step 7.

5. Apply for the ABC manufacturer permit in TAP. ABC accepts applications in TAP. Permits run one year, so calendar the renewal the day you are approved. The 2026 DOR fee schedule lists the Native Spirits manufacturer permit at $625 per 1,000 gallons, and the Native Spirits retailer permit at $625. DOR does not list a separate Class 5 craft fee, so ask ABC for it before you budget.

6. Plan each sales location before you lease. Selling to the public requires a Craft or Native Spirit Retailer's permit, plus a sales tax permit, at each location. A distillery may have one permanent satellite retail location and a tasting room within five miles of the distillery. Each is separately permitted. Anything beyond that, such as a tasting room farther away, must be confirmed with ABC before you sign a lease.

7. Brewery owners: apply for DOR beer permits. A manufacturer or brewpub permit is $1,000 per place of business. A retail beer permit is $30. Local governments may add up to 50% on top, so confirm the local amount with your city or county. Ask DOR Beer which on-site sales your permit class allows, including whether the permit covers sales for consumption on the premises or only take-home sales. Do not assume a brewpub permit lets you pour in the taproom until DOR confirms it.

8. Register for a sales tax permit with DOR. The permit has no fee. DOR may require a bond if you have no permanent Mississippi location. The state sales tax rate is 7%. There is no county add-on, and city levies apply only in Jackson and Tupelo. Ask DOR whether any tax beyond the 7% state rate applies to the beverages you sell.

9. Obtain your city privilege license and local approvals. Your city issues its own privilege license under Miss. Code 27-17. If your site is outside city limits, the county licenses it instead. Fees and forms vary by locality, so ask the city clerk for the current schedule and confirm that zoning allows production and tasting on your parcel. Do this before you buy equipment or sign a long lease.

10. Set up your recurring compliance calendar. An LLC files its annual report (Form F0108) online by April 15 each year, and the fee is $0. A profit corporation files its $25 annual report by April 15. Failure to file an LLC annual report can lead to administrative dissolution. Renew your ABC permit before its one-year term ends, and keep your DOR filings current.

Staffing and Operating a Tasting Room

Mississippi has no state minimum wage law, so federal minimum wage rules govern pay for tasting room staff. When you confirm zoning, also ask the city or county about local ordinances on hours and on-site consumption.

Common Mistakes to Avoid

• Starting the state application before the federal TTB permit is underway.
• Assuming one permit covers a production facility and a tasting room. Each place of business is permitted separately.
• Treating a name reservation as a formation. A reservation holds a name for 180 days but does not create the entity.
• Filing the fictitious name with the county. In Mississippi it goes to the Secretary of State.
• Skipping the LLC annual report because the fee is $0. It is still due April 15.
• Choosing a native spirit class without records. The 51% test is by volume from Mississippi-grown ingredients, so keep supplier invoices and batch logs.
• Leasing a space before confirming it fits the satellite and five mile rules.
• Budgeting from a third-party fee table. Check each figure on the agency page on the day you file.

Tips for a Smoother Filing

• File the Secretary of State items first. They are fast online, and every other agency asks for the same entity name and address.
• Keep one master sheet of names, addresses, and confirmed fees, and copy from it into every form.
• Get written answers from ABC and DOR Beer on any class, fee, or on-site sales question.
• Talk with the Mississippi Small Business Development Center network, which is hosted by the University of Mississippi and has 19 locations statewide, to sequence your filings: mississippisbdc.org.

What to Expect Once the Permits Are in Hand

A complete, accurate filing package puts you in position to produce and sell on your own timeline. It does not guarantee sales, profit, or a specific opening date. Results depend on your product, your market, and the local rules where you operate. The most common source of rework is filing out of order, so the TTB, entity, and permit class steps should come before any lease or equipment purchase.

Mississippi Cost Summary

Item	Agency	Amount	Notes
Certificate of Formation (LLC)	Secretary of State	$50	Online filing
Name reservation	Secretary of State	$25	Holds name 180 days
Fictitious business name (Form F0070)	Secretary of State	$25	Not filed with the county
Commercial registered agent listing	Secretary of State	$100	Listing statement
LLC annual report (Form F0108)	Secretary of State	$0	Due April 15
Corporate annual report (Form F0008)	Secretary of State	$25	Profit corporations due April 15
Sales tax permit	Department of Revenue	No fee	Bond may be required
Native Spirits manufacturer (2026)	Department of Revenue	$625 per 1,000 gallons	Per DOR 2026 fee schedule
Native Spirits retailer (2026)	Department of Revenue	$625	Native spirit retail permit
Class 5 Craft Spirit Manufacturer's permit	ABC	Confirm with ABC	Not listed separately by DOR
Brewery manufacturer or brewpub permit	Department of Revenue	$1,000 per place of business	Local add-on up to 50%
Brewery retail permit	Department of Revenue	$30	Local add-on up to 50%
City privilege license	City or county	Varies	Ask the local clerk

When to Get Professional Help

An attorney should review your entity structure, your lease, and your ABC application, especially any native spirit sourcing claim. A CPA should confirm your franchise and income tax treatment and how the 7% state sales tax applies to your sales. The Mississippi SBA district page at sba.gov/district/mississippi lists local resources for owners.

Official resources: Mississippi Secretary of State Business Services and Mississippi Department of Revenue. This article is informational only and is not legal or tax advice.