{"data":{"id":"us-la/rs-26-271.4","jurisdiction":"us-la","citation":"RS 26:271.4","heading":"Package house-Class B permit","body":"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.","path":["343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=1148780","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:23Z","sha256":"341deaf668632b1b9a1f838188d374dccc018a140c1d021d79d62b441507637a","source_id":"us-la","stale":false,"prev":"us-la/rs-26-271.3","next":"us-la/rs-26-272"},"notice":"GroundRules: Original legal text. Not legal advice."}