Louisiana DOR Adopts Excise Tax Rule for Out-of-State Alcohol Sellers

The Louisiana Department of Revenue (DOR) adopted a rule concerning alcoholic beverage sales by out-of-state sellers to Louisiana wholesalers. The rule requires out-of-state manufacturers and wholesale sellers of high- and low-alcoholic-content beverages to register with the DOR and electronically submit monthly reports on sales and shipments to Louisiana wholesalers through the Louisiana Taxpayer Access Point (LaTAP). The regulation takes effect on Jan. 1, 2026. [La. Dep’t of Revenue, Reg. Section 61:I.203, 11/20/25 La. Reg.]