RÉSUMÉ DIGEST
ACT 382 (HB 233) 2015 Regular Session Adams
Existing law provides for definitions relative to alcoholic beverages.
New law adds definitions for the following:
(1)"Microdistiller" means any person who operates a microdistillery.
(2)"Microdistillery" means a retail outlet where a microdistiller engages in the distilling,
making, blending, rectifying, or processing of any alcoholic beverage in La. in
quantities of not more than 12,000 gallons per year for retail sale and consumption
on or off the licensed premises.
New law establishes a microdistiller permit of $1,000, authorizes the holder of a Retailers
Class A permit to obtain such permit, and further provides that alcoholic beverages sold by
a microdistiller are taxed at the same rate and in the same manner as all other alcoholic
beverages.
New law prohibits the holder of a microdistiller permit from selling the manufactured
beverages at wholesale or to any wholesale dealer or from selling to any other licensed retail
dealer.
New law authorizes a microdistiller to reuse alcoholic beverage containers in connection
with distilling and bottling operations.
New law requires a microdistiller to obtain approval from the state fire marshal prior to
distilling operations.
Existing law provides relative to the content requirements of an application for permit.
New law removes requirements that the original and renewal application be accompanied by
a signed sales tax clearance from the collection agency in the parish which is required to be
processed within seven days and removes relative provisions of existing law regarding the
authority for the commissioner to withhold the permit.
Existing law provides relative to the submission requirements for applications.
New law further requires the commissioner to verify that the applicant does not owe any
delinquent sale taxes, penalties, or interest to the political subdivision in which the business
is located.
Existing law provides relative to qualifications of applicants for permits and provides that
the applicant shall not have been convicted or had a judgment of court rendered against the
applicant involving alcoholic beverages.
New law specifies that the conviction or judgment against the applicant shall involve the sale
or service of alcoholic beverages.
New law provides exceptions relative to the distribution through wholesalers for alcoholic
beverages produced or manufactured inside or outside the state.
New law extends the exception to microdistilleries.
Effective August 1, 2015.
(Amends R.S. 26:2(13-24), 71(A)(3)(d), 71.1(4)(a), 78(A), 79, 80(A)(8), 86, 142,
271.2(4)(a), 278(A), 279, 280(A)(8), and 283; Adds R.S. 26:2(25) and (26), 71(A)(3)(e), and
71.3)
Page 1 of 1