HLS 14RS-1792 ORIGINAL Page 1 of 3 CODING: Words in struck through type are deletions from existing law; words underscored are additions. Regular Session, 2014 HOUSE BILL NO. 1036 BY REPRESENTATIVE ARNOLD ALCOHOLIC BEVERAGES: Provides for the donation of alcoholic beverages to certain organizations AN ACT1 To amend and reenact R.S. 26:352 and to enact R.S. 26:793(A)(1)(a), (b), (c), and (d),2 relative to the donation of alcoholic beverages; to authorize the donation of alcoholic3 beverages to certain events and organizations; to provide for certain types of4 temporary alcoholic beverage permits; and to provide for related matters.5 Be it enacted by the Legislature of Louisiana:6 Section 1. R.S. 26:352 is hereby amended and reenacted and R.S. 26:793(A)(1)(a),7 (b), (c), and (d) are hereby enacted to read as follows: 8 §352. Donated beverages of high alcoholic content taxable9 When a Any person gives away or any dealer may donate alcoholic beverages10 of high alcoholic content for advertising or for any other purpose, the beverages shall11 be taxed to a licensed Type A special event or to an unlicensed civic, religious, or12 charitable organization subject to the fulfillment of any applicable excise taxes.13 * * *14 §793. Additional powers of the commissioner15 A.(1) The commissioner may provide by regulation for the issuance of three-16 day permits to serve alcoholic beverages at fairs, festivals, civic and fraternal and17 religious events, Mardi Gras events, and nonprofit functions. The permits shall be18 for a duration of three consecutive days only and no more than twelve such permits19 HLS 14RS-1792 ORIGINAL HB NO. 1036 Page 2 of 3 CODING: Words in struck through type are deletions from existing law; words underscored are additions. may be issued to any one person within a single calendar year. Fees for the permits1 shall be as provided by regulation.2 (a) There shall be three types of temporary alcoholic beverage permits: Type3 A, Type B, and Type C.4 (b) Type A permits will be issued only to nonprofit organizations with tax5 exempt status under the United States Internal Revenue Code, Sections 501(c)(3) and6 501(c)(8), where no transactions exist, whether directly or indirectly, between the7 licensed tax exempt organizations and any disqualified person as defined by the8 United States Internal Revenue Code Section 4958(f). To qualify for this permit,9 applicants must submit all documentation as required in the regulations promulgated10 in accordance with the provisions of this Section or upon the request of the11 commissioner.12 (c) Type B permits will be issued only to nonprofit organizations, which are13 able to provide some type of written proof of their nonprofit status, but are unable14 to show written proof of their tax exempt status under the United States Internal15 Revenue Code, Sections 501(c)(3) or 501(c)(8). To qualify for this permit,16 applicants must submit all documentation as required in the regulations promulgated17 in accordance with the provisions of this Section or upon the request of the18 commissioner.19 (d) Type C permits will be issued to persons holding events where alcoholic20 beverages are sold or supplied as part of a general admission or other type fee, but21 who do not meet the requirements for Type A or Type B temporary permits. To22 qualify for this permit, applicants must submit all documentation as required in the23 regulations promulgated in accordance with the provisions of this Section or upon24 the request of the commissioner.25 * * *26 HLS 14RS-1792 ORIGINAL HB NO. 1036 Page 3 of 3 CODING: Words in struck through type are deletions from existing law; words underscored are additions. DIGEST The digest printed below was prepared by House Legislative Services. It constitutes no part of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)] Arnold HB No. 1036 Abstract: Authorizes the donation of alcoholic beverages for certain events and charitable organizations and provides for the issuance of temporary permits. Present law requires alcoholic beverages of high alcoholic content that are given away for advertising or any other purpose to be taxed. Proposed law authorizes any person or dealer to donate alcoholic beverages to a licensed Type A special event or an unlicensed civic, religious, or charitable organization subject to the fulfillment of any applicable excise taxes. Present law authorizes the commissioner to issue by regulation temporary permits for a duration of three consecutive days only and no more than 12 such permits issued to any one person within a single calendar year to serve alcoholic beverages at fairs, festivals, civic and fraternal and religious events, Mardi Gras events, and nonprofit functions, and requires fees for the permits to be provided by regulation. Proposed law retains present law and creates three types of temporary alcoholic beverage permits. Proposed law requires Type A permits to be issued only to nonprofit organizations with tax exempt status under certain provisions of the U.S. Internal Revenue Code, where no transactions exist, whether directly or indirectly, between the licensed tax exempt organizations and any disqualified person as defined under the U.S. Internal Revenue Code, and requires the applicants to submit all documentation as required in the regulations promulgated in accordance with present law or upon the request of the commissioner. Proposed law requires Type B permits to be issued only to nonprofit organizations which are able to provide some type of written proof of their nonprofit status, but are unable to show written proof of their tax exempt status under the U.S. Internal Revenue Code, and requires the applicants to submit all documentation as required in the regulations promulgated in accordance with present law or upon the request of the commissioner. Proposed law requires Type C permits to be issued to persons holding events where alcoholic beverages are sold or supplied as part of a general admission or other type fee, but who do not meet the requirements for Type A or Type B temporary permits, and requires the applicants to submit all documentation as required in the regulations promulgated in accordance with present law or upon the request of the commissioner. (Amends R.S. 26:352; Adds R.S. 26:793(A)(1)(a), (b), (c), and (d))