SSHB706 4272 3868
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 706 2021 Regular Session Beaullieu
ALCOHOLIC BEVERAGES: Provides relative to microwineries
Synopsis of Senate Amendments
1.Makes technical changes.
2.Provides for the classification of wine producers as manufacturers for the
purposes of R.S. 26:348 and 354.
3.Provides for the suspension or revocation of permits of dealers that fail to pay
withholding taxes, La. Stadium and Exposition District hotel occupancy taxes,
or Ernest N. Morial New Orleans Exhibition Hall Authority taxes due to the
state for the sale of alcoholic beverages and tobacco.
4.Deletes proposed law provisions requiring out-of-state wine producers who sell
and ship directly to a wine producer in La. to file a monthly statement with the
Dept. of Revenue.
Digest of Bill as Finally Passed by Senate
Present law defines "manufacturer".
Proposed law retains present law and provides that wine producers shall be considered
manufacturers.
Proposed law defines "microvinter" as any person who operates a microwinery.
Proposed law defines "microwinery" as a retail outlet where a microvintner imports the juices
of grapes, fruits, berries, honey, or vegetables for the purpose of fermenting such juices to
produce and bottle wine in Louisiana in quantities of not more than twelve thousand gallons
per year for retail sale only at that location where the wine vinification takes place for
consumption on or off the licensed premises.
Proposed law retains present law and additionally authorizes mircowineries to import
products for the purpose of making wine and authorizes the sale at retail of such wine only
at that location where the wine vinification takes place.
Proposed law provides that the holder of a microwinery permit shall not sell the wine at
wholesale or to any wholesale dealer.
Proposed law provides that the microwinery shall not sell any wine for transportation off the
premises to any other licensed alcoholic beverage retail dealer.
Proposed law provides that wine produced by a microwinery shall be taxed in the same
manner and at the same rate as beverages produced by other manufacturers.
Proposed law retains present law and adds proposed law (R.S. 26:71.4) as an exception to
the prohibition of selling or shipping into or within the state certain alcoholic beverages
produced or manufactured inside or outside of this state.
Proposed law retains present law and adds withholding taxes, La. Stadium and Exposition
District hotel occupancy taxes, and Ernest N. Morial New Orleans Exhibition Hall Authority
taxes. Proposed law adds that taxes paid are for the sale of alcoholic beverages or tobacco.
(Amends R.S. 26:2(16), 71(A)(3)(e), 142, and 287(B); Adds 26:2(32) and (33), 71(A)(3)(f),
and 71.4)
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