{"data":{"id":"us-la/rs-26-341","jurisdiction":"us-la","citation":"RS 26:341","heading":"Tax on beverages of high and low alcoholic content; importers of wine","body":"A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:\n(1) Liquors; at the rate of eighty cents per liter.\n(2) Sparkling wines; fifty-five cents per liter.\n(3) Still wines:\n(a) Of an alcoholic content of not more than fourteen percent by volume--at the rate of twenty cents per liter.\n(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.\n(c) Of an alcoholic content of more than twenty-four percent by volume--at the rate of fifty-five cents per liter.\n(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barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.\n(5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.\nB. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.","path":["343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes","PART III. GALLONAGE TAX"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=84714","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:24Z","sha256":"371a76cf8e60d91f30c556fc691d05b4a82a0fb960d4f16ec52cca92087eb07a","source_id":"us-la","stale":false,"prev":"us-la/rs-26-327","next":"us-la/rs-26-342"},"notice":"GroundRules: Original legal text. Not legal advice."}