HLS 15RS-1017 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 382
BY REPRESENTATIVES JACKSON, HUNTER, SMITH, COX, GAINES, HALL, AND
ALFRED WILLIAMS
TAX/ALCOHOLIC BEVERAGE: Increases the state excise tax levied on certain alcoholic
beverages
1 AN ACT
2To amend and reenact R.S. 26:341(A)(1) through (3), relative to the state excise tax levied
3 on certain alcoholic beverages; to provide for the tax rates levied on certain alcoholic
4 beverages; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 26:341(A)(1) through (3) are hereby amended and reenacted to read
7as follows:
8 §341. Tax on beverages of high and low alcoholic content; importers of wine
9 A. The following excise or license taxes are levied on all beverages of high
10 alcoholic content handled in Louisiana:
11 (1) Liquors; at the rate of sixty-six one dollar and forty-five cents per liter.
12 (2) Sparkling wines; forty-two ninety-two and one-half cents per liter.
13 (3) Still wines:
14 (a) Of an alcoholic content of not more than fourteen percent by volume--at
15 the rate of three seven cents per liter.
16 (b) Of an alcoholic content of more than fourteen percent by volume but no
17 more than twenty-four percent by volume--at the rate of six thirteen cents per liter.
18 (c) Of an alcoholic content of more than twenty-four percent by volume--at
19 the rate of forty-two ninety-two and one-half cents per liter.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1017 ORIGINAL
HB NO. 382
1 * * *
2 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
3and subsequently approved by the legislature, this Act shall become effective on July 1,
42015, or on the day following such approval by the legislature, whichever is later.
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)]
HB 382 Original 2015 Regular Session Jackson
Abstract: Increases the amount of the state excise tax levied and collected on beverages of
high alcoholic content handled in La.
Present law authorizes the levy of a state excise tax on beverages of high alcoholic content
as follows:
(1)Liquor at the rate of 66¢ per liter.
(2)Sparkling wines at the rate of 42¢ per liter.
(3)Still wines with an alcoholic content of not more than 14% at the rate of 3¢ per liter.
(4)Still wines with an alcoholic content of more than 14% but less than 24% at the rate
of 6¢ per liter.
(5)Still wines with an alcoholic content greater than 24% at the rate of 42¢ per liter.
Proposed law changes present law by increasing the rate of the state excise tax on beverages
of high alcoholic content as follows:
(1)Liquor from 66¢ per liter to $1.45 per liter.
(2)Sparkling wines from 42¢ per liter to 92.5¢ per liter.
(3)Still wines with an alcoholic content of not more than 14%, from 3¢ per liter to 7¢
per liter.
(4)Still wines with an alcoholic content of more than 14% but less than 24%, from 6¢
per liter to 13¢ per liter.
(5)Still wines with an alcoholic content greater than 24% from 42¢ per liter to 92.5¢
per liter.
Effective July 1, 2015.
(Amends R.S. 26:341(A)(1)-(3))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.