HLS 15RS-800 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 408
BY REPRESENTATIVE THIBAUT
TAX/EXCISE: Increases the state excise tax levied on certain high alcoholic content
beverages
1 AN ACT
2To amend and reenact R.S. 26:341(A)(2), relative to the state excise tax levied on certain
3 alcoholic beverages; to provide with respect to the rate of the tax levied on certain
4 alcoholic beverages; to increase the excise tax levied on certain high alcoholic
5 content beverages; to provide for an effective date; and to provide for related
6 matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 26:341(A)(2) is hereby amended and reenacted to read as follows:
9 §341. Tax on beverages of high and low alcoholic content; importers of wine
10 A. The following excise or license taxes are levied on all beverages of high
11 alcoholic content handled in Louisiana:
12 * * *
13 (2) Sparkling wines; forty-two ninety-two and one-half cents per liter.
14 * * *
15 Section 2. The provisions of this Act shall be effective on July 1, 2015.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-800 ORIGINAL
HB NO. 408
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.