SLS 21RS-421 ORIGINAL
2021 Regular Session
SENATE BILL NO. 153
BY SENATORS CORTEZ AND HENRY
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
ALCOHOLIC BEVERAGES. Changes reporting requirement to the Department of
Revenue of the direct shipment of wine to a Louisiana consumer by an out-of-state wine
producer, manufacturer, or retailer from monthly statements to quarterly statements.
(See Act)
1 AN ACT
2 To amend and reenact R.S. 26:359(D)(1) and (2), relative to wine shipped directly to
3 consumers from certain out-of-state entities; to provide relative to reporting; to
4 provide relative to the payment of certain taxes; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 26:359(D)(1) and (2) are hereby amended and reenacted to read as
7 follows:
8 ยง359. Distribution of alcoholic beverages through wholesalers only
9 * * *
10 D.(1) Any out-of-state wine producer, manufacturer, or retailer who sells and
11 ships directly to a consumer in Louisiana pursuant to this Section shall file a
12 statement monthly quarterly indicating the amount of sparkling wine or still wine
13 shipped to the state of Louisiana with the secretary of the Department of Revenue.
14 The statement shall be filed by the January twentieth, April twentieth, July
15 twentieth, and October twentieth of each month calendar year and shall indicate
16 the total number of bottles sold and shipped during the preceding month
17 three-month period, the sizes of those bottles, the name brand of each sparkling
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Coding: Words which are struck through are deletions from existing law;
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1 wine or still wine included in such shipments, the quantities of each sparkling wine
2 or still wine included in such shipments, and the price of each item included in such
3 shipments. All excise and sales and use taxes due to the state of Louisiana on the
4 sparkling wine or still wine sold and shipped pursuant to this Section shall be
5 remitted by company check drawn on an account in the name of the permit holder
6 or by electronic funds transfer at the time of the filing of the required statement, and
7 copies of all invoices transmitted with each shipment shall be attached to the
8 statement. This statement shall be made on forms prescribed and furnished by the
9 secretary of the Department of Revenue and shall include such other information as
10 the secretary of the Department of Revenue may require.
11 (2) Upon the request of the commissioner, the secretary of the Department
12 of Revenue may provide copies of the annual application or monthly quarterly
13 statements filed by any out-of-state wine producer or manufacturer or retailer selling
14 or shipping wine directly to a Louisiana consumer.
15 * * *
16 Section 2. This Act shall become effective on July 1, 2021, and the first quarterly
17 statement and excise and sales and use taxes shall be due on October 20, 2021, relating to
18 sales and shipments from the third calendar quarter of 2021; if vetoed by the governor and
19 subsequently approved by the legislature, this Act shall become effective on July 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Dawn Romero Watson.
DIGEST
SB 153 Original 2021 Regular Session Cortez
Present law generally requires a three-tier system of distribution for alcoholic beverages.
Requires manufacturers/producers of alcoholic beverages to provide their product to a
distributor/wholesaler who then distributes the product to retailers for sale to consumers.
Present law provides an exception to the three-tier system for an out-of-state wine producer,
manufacturer, or retailer to sell and ship product directly to a consumer in Louisiana when
all taxes are paid in full and certain requirements are met. Requires an out-of-state wine
producer, manufacturer, or retailer who satisfies the requirements of present law and sells
and ships product directly to a consumer in Louisiana to file with the Dept. of Revenue a
statement monthly indicating the amount of sparkling wine or still wine shipped to the state
of Louisiana. Requires that the statement be filed by the 20th of each month and indicate the
total number of bottles sold and shipped during the preceding month, the sizes of those
bottles, the name brand of each sparkling wine or still wine included in such shipments, the
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words in boldface type and underscored are additions. SB NO. 153
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quantities of each sparkling wine or still wine included in such shipments, and the price of
each item included in such shipments. Requires that all excise and sales and use taxes due
to the state on the sparkling wine or still wine sold and shipped pursuant to present law be
remitted by company check drawn on an account in the name of the permit holder or by
electronic funds transfer at the time of the filing of the required statement, and copies of all
invoices transmitted with each shipment attached to the statement. Provides that the
statement shall be on forms prescribed and furnished by the secretary of the Department of
Revenue and shall include such other information as the secretary may require.
Proposed law retains these provisions but changes the frequency of the filing of the
statement from monthly to quarterly and changes the deadline for filing from the 20th of
each month reflecting sales and shipment from the prior month to January 20th, April 20th,
July 20th, and October 20th reflecting sales and shipments from the previous three-month
period.
Present law provides that upon the request of the commissioner of the office of alcohol and
tobacco, the secretary of the Department of Revenue may provide copies of the annual
application or monthly statements filed by any out-of-state wine producer or manufacturer
or retailer selling or shipping wine directly to a Louisiana consumer.
Proposed law changes the type of statements that may be requested from monthly statements
to quarterly statements.
Effective July 1, 2021, and provides that the first quarterly statement shall be due
October 20, 2021, reflecting sales and shipments directly to consumers from the third
calendar quarter of 2021.
(Amends R.S. 26:359(D)(1) and (2))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.