Mississippi Code Title 67. Alcoholic Beverages § 67-11-3

(a) “Native spirit” shall mean any beverage, produced in Mississippi for sale, manufactured primarily by the distillation of fermented grain, starch, molasses or sugar produced in Mississippi, including dilutions and mixtures of these beverages. In order to be classified as “native spirit” under the provisions of this chapter, at least fifty-one percent (51%) of the finished product by volume shall have been obtained from distillation of fermented grain, starch, molasses or sugar grown and produced in Mississippi.

(b) “Native distillery” shall mean any place or establishment within this state where native spirit is produced in whole or in part for sale.

(c) “Produce” shall mean to do or to perform any act or thing in the process of making native spirit.

(d) “Person” shall mean one or more natural persons, or a corporation, partnership or association.

(e) “Producer” shall mean any person who owns, operates or conducts a native distillery, but it does not mean the employees of such persons.

(f) “Consumer” shall mean any person who purchases native spirit for the purpose of consuming it, giving it away, or distributing it in any way other than by sale, barter or exchange.

(g) “Department” shall mean the Mississippi Department of Revenue.

(h) “Division” shall mean the Alcoholic Beverage Control Division of the department.