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Jeff Amy / The Associated Press

JACKSON, Miss. -- Catch-22 would be a good name for beer brewed at home in Mississippi.

The attorney general says home-brewing is legal with a permit from the Department of Revenue. But here's the catch: State tax officials say the law doesn't allow permits specifically for home-brewers.

There are permits for commercial brewers and brewpubs, each running $1,000. And home-brewers arguably would also owe an excise tax of 42.68 cents for each gallon of beer brewed. Breaking the law is a misdemeanor that carries fines of up to $500 and jail time of up to six months.

The upshot is that Democratic state Rep. David Baria of Bay St. Louis is likely to introduce a bill in the 2013 Legislature to exempt home-brewers from permits and excise taxes.

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