RS 26:341

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RS 26:341

PART III. GALLONAGE TAX

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

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

(1)Liquors; at the rate of eighty cents per liter.

(2)Sparkling wines; fifty-five cents per liter.

(3)Still wines:

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

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

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

(5)Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

B. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

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; Acts 2006, No. 808, §2, eff. June 30, 2006; Acts 2016, 1 st Ex. Sess., No. 13, §1, eff. April 1, 2016; Acts 2017, No. 212, §1, eff. June 14, 2017.