HLS 21RS-641 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 252
BY REPRESENTATIVE LANDRY
TAX CREDITS: Exempts certain beverages from state excise tax
1 AN ACT
2To enact R.S. 26:424, relative to the excise tax on alcoholic beverages; to provide for the
3 excise tax on malt beverages and beverages of low alcoholic content; to establish an
4 exemption from excise taxes for certain malt beverages and beverages of low
5 alcoholic content; to provide for certain limitations; to provide for an effective date;
6 and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 26:424 is hereby enacted to read as follows:
9 ยง424. Exemption; malt beverages and beverages of low alcoholic content
10 The taxes levied on malt beverages pursuant to the provisions of R.S.
11 26:341(A)(4) and on beverages of low alcoholic content pursuant to the provisions
12 of R.S. 26:342 shall not apply on beverages produced by a brewer that produces less
13 than two hundred fifty thousand barrels of malt beverages or beverages of low
14 alcoholic content per year.
15 Section 2. This Act shall become effective on July 1, 2021.
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 252 Original 2021 Regular Session Landry
Abstract: Exempts malt beverages and beverages of low alcoholic content produced by
brewers that produce less than 250,000 barrels of these beverages per year from
excise taxes.
Present law provides for the levy of an excise tax on all beverages of low and high alcoholic
content. The rate of the tax on malt beverages and beverages of low alcoholic content is
$12.50 per barrel containing not more than 31 standard gallons.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-641 ORIGINAL
HB NO. 252
Proposed law retains present law as it relates to the rate of the excise tax on these beverages;
however, proposed law establishes an excise tax exemption for malt beverages and
beverages of low alcoholic content produced by brewers that produce less than 250,000
barrels of these beverages per year.
Effective July 1, 2021.
(Adds R.S. 26:424)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.