Notice of Discontinuance of Alcoholic Beverage Permit – Mississippi

The Notice of Discontinuance of Alcoholic Beverage Permit is a sworn statement, issued under the heading Alcoholic Beverage Control, Permit Department, in which the holder of an ABC permit certifies that the named business will cease to operate at a stated time and date.

On the front, the permittee gives their name, ABC Permit No., the name the business operates under (the "doing business as" line) and its location. The permittee then asks the ABC to do one of three things with the inventory:

• note that no alcoholic beverages remain in inventory;
• allow the permittee to retain the inventory for personal consumption;
• authorize the sale of the inventory to another business, which is identified by name, ABC Permit No. and location.

The permittee signs, and the signature is sworn to and subscribed before a notary public, whose commission expiration date is entered on the form.

The back of the form is a separate Request to Purchase Alcoholic Beverage Inventory. The form states that the purchaser of the inventory must complete it. The purchasing permittee gives their own name, ABC Permit No., business name and location, requests authority to buy the inventory in compliance with the ABC Administrative Code, and signs before a notary. The form is revision "Revised 11/21".

The main group is a permittee holding an Alcoholic Beverage Control (ABC) permit in Mississippi whose business will cease to operate. The form is written in the first person for that permittee, who names the business, the ABC Permit No. and the location.

A second group is the buyer. If the permittee asks the ABC to authorize the sale of the inventory to another business, the purchaser must complete the back of the form, Request to Purchase Alcoholic Beverage Inventory, with its own permit number, business name and location, and sign it before a notary public. The form identifies the buyer by an ABC Permit No., so the purchaser is a business that holds its own permit.

A permittee who has no inventory left, or who wants to keep the inventory for personal consumption, uses only the front of the form. The form does not say that anyone may sign for the permittee; it provides a single permittee signature line and a notary block on each side.

The triggering event is the closing of the permitted business. The form certifies that the business "will cease to operate" at a time (AM/PM) on a date that you enter, so you complete it for that planned closing date. The form prints no separate filing deadline, no advance-notice period and no processing time.

Because the form states the cessation date and time, enter them accurately and choose the inventory option that matches your plans. If the inventory is to be sold, the buyer's request on the back is part of the same document, so both sides should be complete and notarized before you send it. For any timing rule beyond what the form prints, contact the Alcoholic Beverage Control through the Mississippi Department of Revenue.

The form names one destination: the header prints the address of the Alcoholic Beverage Control, Permit Department, P. O. BOX 22828 JACKSON, MS 39225. It names no online portal, email address, fax number or in-person office.

• Mailing address printed on the form: Alcoholic Beverage Control, Permit Department, P. O. BOX 22828, Jackson, MS 39225.
• Before you send it: complete the front, and the back if the inventory is being sold, sign as permittee and have each signature sworn before a notary public, who enters the date and the commission expiration.

The form does not mention a fee. For delivery options, questions or other requirements, check the Mississippi Department of Revenue's forms page or contact the ABC. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.