---
urn: urn:us-la:rs:26:341
citation: "R.S. 26:341"
status: active
breadcrumb: "Title 26 › Chapter 2 › Part III"
acts_citations:
  - { year: 1956, number: 152, section: 1, effective_date: null, role: enactment }
  - { year: 1970, number: 272, section: 1, effective_date: null, role: amendment }
  - { year: 1978, number: 441, section: 2, effective_date: 1979-01-01, role: amendment }
  - { year: 1987, number: 696, section: 1, effective_date: null, role: amendment }
  - { year: 1990, number: 736, section: 1, effective_date: null, role: amendment }
  - { year: 1998, number: 71, section: 1, effective_date: 1998-06-25, role: amendment }
  - { year: 2006, number: 808, section: 2, effective_date: 2006-06-30, role: amendment }
  - { year: 2016, number: 13, section: 1, effective_date: 2016-04-01, role: amendment }
  - { year: 2017, number: 212, section: 1, effective_date: 2017-06-14, role: amendment }
---

# Tax on beverages of high and low alcoholic content; importers of wine

A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:

(1) Liquors; at the rate of eighty cents per liter.

(2) Sparkling wines; fifty-five cents per liter.

(3) Still wines:

(a) Of an alcoholic content of not more than fourteen percent by volume--at the rate of twenty cents per liter.

(b) Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume--at the rate of thirty-five cents per liter.

(c) Of an alcoholic content of more than twenty-four percent by volume--at the rate of fifty-five cents per liter.

(4) Malt beverages; at the rate of twelve dollars and fifty cents per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.

(5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

B. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.