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 of alcohol and tobacco control.
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.
Present law provides for the definition of "vendor".
Proposed law excludes any holder of a Type A or Type B temporary alcoholic beverage permit
issued pursuant to proposed law (R.S. 26:793)(A)(1).
(Amends R.S. 26:352 and 932(4) and (10); Adds R.S. 26:793(A)(1)(a), (b), (c), and (d))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Judiciary to the original bill.
1. Authorized nonprofit organizations with tax exempt status under the U.S. Internal
Revenue Code 501(c)(6) to be issued Type A and Type B permits.
2. Excluded holders of Type A and Type B temporary alcoholic beverage permits from
the definition of "vendor".