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".