2006 Louisiana Laws - RS 26:341 — Tax on beverages of high and low alcoholic content; importers of wine

PART III.  GALLONAGE TAX

§341.  Tax on beverages of high and low alcoholic content; importers of wine

A.  The following excise or license taxes are levied on all beverages of high alcoholic content handled in Louisiana:

(1)  Liquors; at the rate of sixty-six cents per liter.

(2)  Sparkling wines; forty-two cents per liter.

(3)  Still wines:

(a)  Of an alcoholic content of not more than fourteen percent by volume--at the rate of three cents per liter.

(b)  Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume--at the rate of six cents per liter.

(c)  Of an alcoholic content of more than twenty-four percent by volume--at the rate of forty-two cents per liter.

(4)  Malt beverages; at the rate of ten dollars per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.

(5)  Native wines; at the rate of six cents per liter if the alcohol content is greater than fourteen percent by volume but does not exceed twenty-four percent by volume, and three cents per liter if the alcohol content does not exceed fourteen percent by volume.  However, this tax shall not be assessed upon native wines dispensed, as free samples in quantities of not more than six ounces, in the tasting room of a native winery.

B.  In addition to the taxes levied by Paragraphs A(2) and (3) of this Section and notwithstanding the provisions of R.S. 26:343, the following taxes shall be levied on manufacturers or retailers of sparkling wine or still wine domiciled outside the state who directly ship to a consumer in Louisiana which tax shall be paid annually to the secretary of the Department of Revenue:

(1)  On any manufacturer of sparkling wine or still wine engaged in the direct sale and shipment to a consumer in Louisiana an additional annual tax of one hundred fifty dollars as provided for in R.S. 26:359(C)(1).

(2)  On any retailer of sparkling wine or still wine engaged in the direct sale and shipment to a consumer in Louisiana an additional annual tax of one thousand five hundred dollars as provided for in R.S. 26:359(C)(2).

Amended by Acts 1956, No. 152, §1; Acts 1970, No. 272, §1; Acts 1978, No. 441, §2, eff. Jan. 1, 1979; Acts 1987, No. 696, §1; Acts 1990, No. 736, §1; Acts 1998, No. 71, §1, eff. June 25, 1998.