RÉSUMÉ DIGEST
ACT 282 (HB 277) 2019 Regular Session Lyons
Existing law requires the commissioner to suspend or revoke any alcohol permit of a dealer
that fails to pay any sales taxes due to the state.
New law retains existing law and further requires the suspension or revocation of any permit
of a dealer that fails to pay any of the following taxes:
(1)Taxes on beverages of high alcoholic content.
(2)Taxes on beverages of low alcoholic content.
(3)Tobacco taxes.
(4)Withholding taxes.
(5)La. Stadium and Exposition District hotel occupancy taxes.
(6)Ernest N. Morial New Orleans Exhibition Hall Authority taxes.
Effective upon signature of governor (June 11, 2019).
(Amends R.S. 26:91(B))