Louisiana § 26:491

Louisiana Statutes

§ 26:491

Louisiana § 26:491

Title 26Liquors - Alcoholic Beverages

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Bluebook

La. Stat. Ann. § 26:491 (2026).

Text

§491. Local taxes authorized on beverages are exclusive
No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.
Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.

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§491. Local taxes authorized on beverages are exclusive
No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.
Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.