RS 26:341: Tax on beverages of high and low alcoholic content; importers of wine

A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:

(1) Liquors; at the rate of eighty cents per liter.

(2) Sparkling wines; fifty-five cents per liter.

(3) Still wines:

(a) Of an alcoholic content of not more than fourteen percent by volume--at the rate of twenty cents per liter.

(b) Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume--at the rate of thirty-five cents per liter.

(c) Of an alcoholic content of more than twenty-four percent by volume--at the rate of fifty-five cents per liter.

(4) Malt beverages; at the rate of twelve dollars and fifty cents per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.

(5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

B. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.