Louisiana § 26:341 Tax on beverages of high and low alcoholic content; importers of wine

Louisiana Statutes

§ 26:341 — Tax on beverages of high and low alcoholic content; importers of wine

Louisiana § 26:341

Title 26Liquors - Alcoholic Beverages

This text of Louisiana § 26:341 (Tax on beverages of high and low alcoholic content; importers of wine) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 26:341 (2026).

Text

§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

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(5) Repealed by Acts 2006, No. 808, §2, eff.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B. Repealed by Acts 2006, No. 808, §2, eff.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

Legislative History

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.