RS 26:271.4: Package house-Class B permit
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
Notwithstanding any provisions of law to the contrary and subject to rules promulgated by the commissioner, in addition to the authority to contract with a third-party delivery company or a third-party platform as provided in R.S. 26:308, a permit may be issued to a grocery store enabling the delivery of alcohol as defined in R.S. 26:2 and 241(1)(a) with its own employees or agents for which the retailer is required to file an Internal Revenue Service Form W-2 or 1099. Notwithstanding the provisions of R.S. 26:271(A)(2), the permit fee for the permit issued pursuant to this Section shall be two hundred fifty dollars.
Collected 2026-09-14T04:55:23Z. Source file · JSON