Louisiana 2022 2022 Regular Session

Louisiana Senate Bill SB450 Comm Sub / Analysis

                    The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Alan Miller.
DIGEST
SB 450 Engrossed	2022 Regular Session	Stine
Present law authorizes any person who has properly obtained a microbrewer's permit as provided for
in present law, to engage in the brewing of beer and other malt beverages in a quantity not to exceed
12,500 barrels during the licensed year.
Present law authorizes the holder of the microbrewer's permit to sell the manufactured beverages at
retail for consumption on or off the licensed premises, if the holder also has been issued a Retailer,
Class A permit.
Proposed law retains present law.
Proposed law authorizes a licensed wholesaler to transfer from a permitted microbrewery to another
permitted microbrewery up to 50% of the total manufactured beverages sold at the receiving
microbrewery provided all of the following conditions are met:
(1)The microbrewery receiving the transferred manufactured beverages be wholly owned by the
permitted microbrewery that brews the manufactured beverages authorized for transfer.
(2)The receiving microbrewery have, at a minimum, a 10-barrel brewing system.
(3)The microbrewery receiving the manufactured beverages be responsible for paying all state
and local sales taxes and all federal, state, and local excise taxes on the transferred
manufactured beverages.
(4)Only one permitted microbrewery within the same municipality be allowed to receive the
transfer of manufactured beverages.
Proposed law exempts the licensed wholesaler transferring the manufactured beverages from present
law.
Effective August 1, 2022.
(Amends R.S. 26:271.1(A))