Alcoholic beverage transportation - Louisiana

Permits

Louisiana does not require special permits, fees, or bonds to transport alcoholic beverages. However, per Louisiana Statute 26:362, alcoholic beverages may be imported by common carriers only, and must be delivered only to licensed wholesale dealers.

Exception: Limited quantities of sparkling wine or still wine may be shipped to unlicensed individuals if the shipper is properly registered with the Department of Revenue, and the supplier provides monthly reports, and payment of excise and sales taxes. Louisiana statute defines “limited quantities” as 48, 750 milliliter-bottles of sparkling wine or still wine only per calendar year to a single household address. Common carriers transporting alcoholic beverages must carry an invoice or bill of sale showing the name and address of the seller and buyer, and the number of gallons being carried. The invoice or bill of sale must be available for inspection upon request by any enforcement officer. Temporary permits are not issued.

Fees

No special fees are needed to transport alcoholic beverages out of, through, or within Louisiana.

Bonds

No special bonds are needed to transport alcoholic beverages out of, through, or within Louisiana.

Reports

Louisiana Statute 26:369: All common carriers doing business or making deliveries within the state are required to file monthly reports with the Louisiana Department of Revenue. Reports are due on or before the 15th day of the month following the period covered by the statement. These reports are to state in detail the quantity of alcoholic beverages transported or delivered by them at points of ultimate destination, or another location, whether in car lots or otherwise, along with the date of delivery, for whom transported, and to whom delivered.

The reports are carrier created memos or computer print-outs containing the required information.

Other

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