Louisiana Statutes
§ 26:352 — Donated alcoholic beverages of high and low alcoholic content taxable
Louisiana·Title 26 Liquors - Alcoholic Beverages
§352. Donated alcoholic beverages of high and low alcoholic content taxable
Any person or any dealer may donate alcoholic beverages of high and low alcoholic
content to a licensed Type A special event or to an unlicensed civic, religious, or charitable
organization subject to the payment of any applicable excise taxes.
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Legislative History
Acts 1987, No. 696, §1; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2017, No.
212, §1, eff. June 14, 2017.
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