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))