The original instrument was prepared by Michelle Ducharme. The following
digest, which does not constitute a part of the legislative instrument, was prepared
by Thomas F. Wade.
DIGEST
Martiny (SB 604)
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 payment
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 Sections 501(c)(3), 501(c)(6), and 501(c)(8) of the Internal Revenue Code
(IRC), where no transactions exist, whether directly or indirectly, between the licensed tax
exempt organizations and any disqualified person as defined under the IRC, and requires the
applicants to submit all documentation as required in the regulations promulgated in accordance
with the Administrative Procedure Act 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 written proof of their nonprofit status, but are unable to show written proof of
their tax exempt status under the IRC, and requires the applicants to submit all documentation as
required in the regulations promulgated in accordance with the Administrative Procedure Act 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 the
Administrative Procedure Act or upon the request of the commissioner.
Proposed law amends the definition of "vendor" to provide that it does not include any holder of
a Type A or Type B temporary alcoholic beverage permit issued pursuant to proposed law. Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 26:352, 793(A)(1), and 932(4) and (10)) Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
1. Adds nonprofit organizations with tax exempt status under Section 501(c)(6) of the
Internal Revenue Code (IRC).
2. Provides that "vendor" does not include any holder of a Type A or Type B temporary
alcoholic beverage permit.
3. Adds emergency effective date.