HLS 15RS-835 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 794
BY REPRESENTATIVE FANNIN
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), (2), and (3), relative to the state excise tax levied
3 on certain alcoholic beverages; to increase the excise tax levied on certain high
4 alcoholic content beverages; to provide for an effective date; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 26:341(A)(1), (2), and (3) are hereby amended and reenacted to read
8as 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 (1) Liquors; at the rate of sixty-six one dollar and forty-five cents per liter.
13 (2) Sparkling wines; forty-two ninety-two and one-half cents per liter.
14 (3) Still wines:
15 (a) Of an alcoholic content of not more than fourteen percent by volume--at
16 the rate of three seven cents per liter.
17 (b) Of an alcoholic content of more than fourteen percent by volume but no
18 more than twenty-four percent by volume--at the rate of six thirteen cents per liter.
19 (c) Of an alcoholic content of more than twenty-four percent by volume--at
20 the rate of forty-two ninety-two and one-half cents per liter.
21 * * *
22 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-835 ORIGINAL
HB NO. 794
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 794 Original 2015 Regular Session Fannin
Abstract: Increases the state excise tax levied on liquor, sparkling wines, and still wines.
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 .925¢ 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 .925¢
per liter.
Effective July 1, 2015.
(Amends R.S. 26:341(A)(1), (2), and (3))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.