The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Dawn Romero Watson.
DIGEST
SB 47 Original 2021 Regular Session Henry
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 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))