§ 26:364 — Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and

§364. Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and
wholesalers to obtain written authority to make shipment and furnish notice of
shipment; enforcement
A. No person shall receive in this state any shipment of non-tax-paid alcoholic
beverages for the purpose and with the intention of avoiding payment of the tax.
B. Before making shipment of any alcoholic beverages into Louisiana, the shipper
shall make application to the secretary for authority to ship alcoholic beverages into the state.
The application must be in written form as specified by the secretary. Approval must be
written and must show the period of time for which the authority is issued and the condition
of issuance. The secretary shall not authorize and approve shipments of any alcoholic
beverages into Louisiana except shipments from the distiller, the producer, the owner of the
commodity at the time it becomes a marketable product, the bottler, or the exclusive agent
of any such distiller, producer, bottler or owner.
C. The shipper shall prepare and submit, in the manner prescribed by the secretary,
a notice of shipment to the secretary, and a copy to the Louisiana dealer, not later than the
twentieth day of the month following the date of movement from the point of origin. The
notice must show information concerning the alcoholic beverages and the means of
transportation as may be specified in regulations.
D. The secretary may establish by regulation any other procedure for reporting or
identifying shipments into the state as he may deem appropriate.
E. Any shipment into this state of any alcoholic beverage in violation of this
Subsection shall render the entire shipment contraband, and it may be seized, forfeited, and
sold as provided in this Chapter.
F. Failure by any shipper to abide by the provisions of this Subsection shall also
render the shipper ineligible to ship its products into the state of Louisiana, and it shall be a
violation of this Chapter for any dealer to handle the product of any person prohibited from
shipping into the state. The permit of any dealer who continues to handle the product of a
prohibited shipper shall be revoked.
G. Any person or company who sells liquor to any Louisiana liquor dealers shall give
the same discounts as are given by them to any liquor dealers in any other state so that
Louisiana liquor dealers shall pay the same prices as dealers in all other states.

Legislative History

Amended by Acts 1964, No. 384, §1; Acts 1973, No. 194, §1; Acts 1987, No. 696, §1; Acts 2025, No. 498, §1, eff. July 4, 2025.