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.
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)