(a) “Commissioner” means the Commissioner of Revenue of the Department of Revenue of the State of Mississippi, and his authorized agents and employees.

(b) “Person” means one or more persons, a company, a corporation, a partnership, a syndicate or an association.

(c) “Brewpub” shall have the meaning ascribed to such term in Section 27-71-301.

(d) “Beer” means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act of an alcoholic content of not more than eight percent (8%) by weight.

(e) “Light wine” means wine of an alcoholic content of not more than five percent (5%) by weight.

(f) “Small craft brewery” means a person having a permit under this chapter to manufacture or brew light wine or beer in this state and who manufactures or brews not more than sixty thousand (60,000) barrels of light wine or beer at all breweries that such person or its affiliates, subsidiary or parent company owns or controls or with whom such person contracts with for the manufacture of light wine or beer. For purposes of this paragraph, contract-brewed beer manufactured by a person having a permit under this chapter to manufacture or brew light wine or beer shall be included in the sixty-thousand-barrel limitation.

(g) “Growler” means a sealed container that holds not more than one hundred twenty-eight (128) ounces of light wine or beer. A growler must have a label on it stating what it contains.

(h) “Manufacturer” shall have the meaning ascribed to such term in Section 27-71-301.

(i) “Contract-brewed beer” means beer brewed by a manufacturer who:

(i) Makes the beer pursuant to a written contract with another beer manufacturer, and neither entity has a controlling interest in the other entity;

(ii) Makes the beer in accordance with a recipe that is a trade secret of the beer manufacturer having its beer made under contract; and

(iii) Has no right to sell the beer to any other beer manufacturer, importer or wholesaler other than the beer manufacturer who contracted for the beer.