Miss. Code § 97-31-37
Any licensed retail druggist in this state may sell in the manner herein set out pure alcohol for medicinal purposes only; grain alcohol to chemists and bacteriologists actually engaged in scientific work and for the purpose of being used only in such work; and wine to be used for sacramental purposes only; provided that the wholesale druggists domiciled and doing business in this state may sell pure alcohol in quantities not less than one gallon to licensed retail druggists, and to licensed and practicing physicians, and to public or charity hospitals, and to medical or pharmaceutical colleges, but all wholesale druggists shall make and preserve for two years after such sales a complete record of sales of alcohol which shall at all times be open for inspection to any conservator of the peace of the county; and provided further, that nothing in this chapter shall be construed to prohibit the manufacture or sale of wood and denatured alcohol for art, scientific and mechanical purposes. A person shall not be deemed a licensed retail druggist within the meaning of this section by reason of being a licensed physician or pharmacist.
Miss. Code § 97-31-37