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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
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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
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HB NO. 1036
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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))