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 408 Original 2015 Regular Session Thibaut
Abstract: Increases the state excise tax levied on sparkling wines from 42¢ per liter to 92.5¢ per
liter.
Present law authorizes the levy of a state excise tax on sparkling wines at the rate of 42¢ per liter.
Proposed law changes present law by increasing the rate of the state excise tax on sparkling wines
from 42¢ per liter to 92.5¢ per liter.
Effective July 1, 2015.
(Amends R.S. 26:341(A)(2))