HLS 161ES-48 ORIGINAL
2016 First Extraordinary Session
HOUSE BILL NO. 11
BY REPRESENTATIVE COX
TAX/ALCOHOLIC BEVERAGE: Reduces the amount of the discount for accurately
reporting and timely remitting state excise taxes on alcoholic beverages and beer
(Item #23)
1 AN ACT
2To amend and reenact R.S. 26:345 and 354(D), relative to state excise taxes; to provide
3 relative to the discounts for the reporting and remitting of excise taxes on certain
4 alcoholic beverages; to reduce the amount of the discounts for accurately reporting
5 and timely remitting certain excise taxes; to provide for an effective date; and to
6 provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 26:345 and 354(D) are hereby amended and reenacted to read as
9follows:
10 §345. Discount on taxes on beverages of low alcoholic content
11 For accurately reporting and timely remitting the taxes due under the
12 provisions of R.S. 26:342, all taxpayers shall be allowed a discount of two one
13 percent of the amount of the tax otherwise due.
14 * * *
15 §354. Payment and reporting of taxes; discounts; rules and regulations;
16 enforcement; forfeitures and penalties; redemption of tax stamps
17 * * *
18 D. For accurately reporting and timely remitting the taxes all taxpayers shall
19 be allowed a discount of three and one-third one and two-thirds percent of the
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-48 ORIGINAL
HB NO. 11
1 amount of the tax otherwise due. When a check or other instrument given in
2 payment of taxes is returned unpaid, the discount is forfeited.
3 * * *
4 Section 2. This Act shall become effective upon signature by the governor or, if not
5signed by the governor, upon expiration of the time for bills to become law without signature
6by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
7vetoed by the governor and subsequently approved by the legislature, this Act shall become
8effective on the day following such approval.
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 11 Original 2016 First Extraordinary Session Cox
Abstract: Reduces the amount of the discounts for the accurate reporting and timely
remittance of state excise taxes on all alcoholic beverages and beer.
Present law provides for the levy of an excise tax upon the sale of all beverages of high
alcoholic and low alcoholic content in La.
Present law authorizes a discount of 2% of the amount of tax due on beverages of low
alcoholic content in order to encourage accurate reporting and timely remittance of the taxes
due on beverages of low alcoholic content. Further provides a discount of 3a% of the
amount of tax due on beverages of high alcoholic content in order to encourage accurate
reporting and timely remittance of the taxes due on beverages of low alcoholic content.
Proposed law reduces the discount from 2% of the amount of the tax due to 1% of the
amount of the tax due for the accurate reporting and timely remittance of taxes on beverages
of low alcoholic content. Additionally, reduces the discount from 3a% of the amount of
the tax due to 1b% of the amount of tax due for the accurate reporting and timely remittance
of taxes due on beverages of high alcoholic content.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 26:345 and 354(D))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.