Alcoholic Beverage Tax

Who Must File?

The dealer who first handles the alcoholic beverages in Louisiana is required to file a return and pay the taxes. If, for any reason, the dealer who first handles the taxable alcoholic beverages has avoided payment of the taxes, those taxes will be collected from any person in whose hands the taxable beverages are found.

Rate of Tax

1. Beverages of high alcoholic content of more than 6 percent alcohol by volume (liquor and wine) are taxed as follows:
   1. Liquor, $0.80 per liter
   2. Sparkling wines, $0.55 per liter
   3. Still wines:
      1. Alcoholic content not over 14 percent by volume, $0.20 per liter
      2. Alcoholic content over 14 percent but less than 24 percent by volume, $0.35 per liter
      3. Alcoholic content over 24 percent by volume, $0.55 per liter
   4. Malt beverages, $12.50 per barrel (barrel to contain not more than 31 gallons and at a like rate for fractional parts of a barrel)
2. Beverages of low alcoholic content (beer) handled in Louisiana are taxed at $12.50 per barrel containing not more than 31 gallons. The tax is the same for fractional parts of a barrel.

Date Tax Due

Beverages of high alcoholic content (liquor and wine): Report must be filed and taxes paid on or before the 15th day of the month following the taxable month.

Beverages of low alcoholic content (beer): Report must be filed and taxes paid within 20 days after the end of each calendar month.

Bond Requirements

Every manufacturer or wholesaler of alcoholic beverages is required to furnish to the Secretary of Revenue a bond, certificate of deposit, or letter of credit in the minimum amount of $10,000 for each type of permit held.