Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 2 - Alcoholic Beverages
Section I-201 - Direct Shipments of Sparkling or Still Wines
Universal Citation: LA Admin Code I-201
Current through Register Vol. 50, No. 9, September 20, 2024
A. Identification of Shipments
1. All shipments made by an authorized
manufacturer or retailer of sparkling or still wines that are shipped directly
to any consumer in Louisiana shall be identified as follows:
a. the words "Alcoholic Beverage-Direct
Shipment" shall be marked and clearly visible on both the front and back of the
package in lettering measuring at least 1/4 inch in height; and
b. the words "Unlawful to Sell or Deliver to
Anyone under 21 Years of Age" must be clearly visible on the front of the
package, in lettering measuring at least 1/4 inch in height.
2. The manufacturer's or
retailer's Louisiana registration or permit number assigned by the Excise Taxes
Division shall be clearly displayed on the front of the package.
3. All shipments shall have affixed to the
exterior packaging a notification to the person making the delivery that a
signature of the recipient is required prior to delivery. The notice should be
at least 3" by 3" and contain words similar to the following.
|
ATTENTION Courier |
|
SIGNATURE REQUIRED Deliver to RECIPIENT address only. No indirect delivery. Disregard any Signature Release. Recipient MUST be at least 21 years old, and not show signs of intoxication. |
B. Reporting of Shipments
1. For each shipment made by an authorized
manufacturer or retailer of sparkling or still wines that is shipped directly
to any consumer in the state of Louisiana, the authorized manufacturer or
retailer shall maintain the following records until December 31 of the year
following the year in which the shipment was made. These records shall be
available for inspection by the Department of Revenue upon request:
a. an invoice detailing the transaction;
and
b. a certification, on a
written form as specified by the secretary, by the person receiving the
shipment that the recipient is 21 years of age or older.
2. Each certification required by
§201. B.1.b must be signed
and dated at the time of delivery to any consumer in Louisiana.
3. The carrier making the actual delivery of
packages of sparkling or still wines shall forward copies of the bills of
lading to the Excise Tax Division of the Louisiana Department of Revenue by the
fifteenth day of the month following the month of delivery in the same manner
as reports showing the handling of alcoholic beverages as required under
R.S.
26:369.
AUTHORITY NOTE: Promulgated in accordance with R.S. 26:341, 26:344, and 26:359.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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