Louisiana DOR Issues Guidance on Alcoholic Beverage Taxes

The Louisiana Department of Revenue (DOR) issued guidance regarding alcoholic beverage taxes in the state. The DOR outlines tax rates for various types of alcoholic beverages, including liquor ($0.80 per liter), wine (ranging from $0.20 to $0.55 per liter based on alcohol content), sparkling wine ($0.55 per liter), and beer ($12.50 per barrel). The DOR specifies that whichever dealer first handles alcoholic beverages in Louisiana must file a return and pay the taxes, with taxes for high alcohol content beverages due by the 15th day of the month following the taxable month, and taxes for low alcohol content beer due ...