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Regular Session, 2014
SENATE BILL NO. 604
BY SENATORS MARTINY AND MURRAY
ALCOHOLIC BEVERAGES. Provides for the donation of alcoholic beverages to certain
organizations. (gov sig)
AN ACT1
To amend and reenact R.S. 26:352, 793(A)(1), and 932(4) and (10), relative to the donation2
of alcoholic beverages; to authorize the donation of alcoholic beverages to certain3
events and organizations; to provide for certain types of temporary alcoholic4
beverage permits; to provide for definitions; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 26:352, 793(A)(1), and 932(4) and (10) are hereby amended and7
reenacted to read as follows:8
§352. Donated alcoholic beverages of high alcoholic content taxable9
When a Any person gives away or any dealer may donate alcoholic10
beverages of high alcoholic content for advertising or for any other purpose, the11
beverages shall be taxed to a licensed Type A special event or to an unlicensed12
civic, religious, or charitable organization subject to the payment of any13
applicable excise taxes.14
* * *15
§793. Additional powers of the commissioner16
A.(1) The commissioner may provide by regulation for the issuance of three-17 SB NO. 604
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day retail permits to serve alcoholic beverages at fairs, festivals, civic and fraternal1
and religious events, Mardi Gras events, and nonprofit functions. The permits shall2
be for a duration of three consecutive days only and no more than twelve such3
permits may be issued to any one person within a single calendar year. Fees for the4
permits shall be as provided by regulation.5
(a) There shall be three types of temporary alcoholic beverage permits:6
Type A, Type B, and Type C.7
(b) Type A permits shall be issued only to nonprofit organizations with8
tax exempt status under Sections 501(c)(3), 501(c)(6), and 501(c)(8) of the9
United States Internal Revenue Code where no transactions exist, whether10
directly or indirectly, between the licensed tax exempt organizations and any11
disqualified person as defined by Section 4958(f) of the United States Internal12
Revenue Code. To qualify for this permit, applicants shall submit all13
documentation as required in the regulations or upon request of the14
commissioner. Such regulations shall be promulgated in accordance with the15
Administrative Procedure Act as necessary to implement the provisions of this16
Subparagraph.17
(c) Type B permits shall be issued only to nonprofit organizations, which18
are able to provide written proof of their nonprofit status, but are unable to19
show written proof of their tax exempt status under Sections 501(c)(3) or20
501(c)(8) of the United States Internal Revenue Code. To qualify for this21
permit, applicants shall submit all documentation as required in the regulations22
or upon the request of the commissioner. Such regulations shall be23
promulgated in accordance with the Administrative Procedure Act as necessary24
to implement the provisions of this Subparagraph.25
(d) Type C permits shall be issued to persons holding events where26
alcoholic beverages are sold or supplied as part of a general admission or other27
type fee, but who do not meet the requirements for Type A or Type B28
temporary permits. To qualify for this permit, applicants shall submit all29 SB NO. 604
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documentation as required in the regulations or upon request of the1
commissioner. Such regulations shall be promulgated in accordance with the2
Administrative Procedure Act as necessary to implement the provisions of this3
Subparagraph.4
* * *5
§932. Definitions6
For purposes of this Chapter, the following terms have the respective7
meanings ascribed to them in this Chapter, unless a different meaning clearly appears8
from the context:9
* * *10
(4) "Responsible vendor" means any vendor as defined in Paragraph (9) (10)11
who qualifies and maintains certification in accordance with the provisions of this12
Chapter.13
* * *14
(10) "Vendor" means any holder of a Class "A" General, Class "A"15
Restaurant, or Class "B" retail permit issued pursuant to R.S. 26:71 or R.S. 26:27116
or any holder of Retail Dealer Registration Certificate or Retail Dealer Permit17
defined by R.S. 26:902. "Vendor" shall not include any holder of a Type A or18
Type B temporary alcoholic beverage permit issued pursuant to R.S.19
26:793(A)(1).20
Section 2. This Act shall become effective upon signature by the governor or, if not21
signed by the governor, upon expiration of the time for bills to become law without signature22
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If23
vetoed by the governor and subsequently approved by the legislature, this Act shall become24
effective on the day following such approval.25 SB NO. 604
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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)) SB NO. 604
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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.