RS 26:142: Distribution through wholesalers only
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
Except as provided for in R.S. 26:71.3, 71.4, 82.1, 85, 271.1, and 359, no alcoholic beverage produced or manufactured inside or outside of this state shall be sold or offered for sale in Louisiana or shipped or transported into or within the state except to the holder of a wholesaler's permit and for delivery at the place of business of the wholesaler as shown in his permit.
Collected 2026-09-14T04:55:22Z. Source file · JSON