Louisiana alcohol tax permits and rules

DTC License Required: Yes

License Type: ATC Direct Shipper Permit, LDR Registration required

License Fee: ATC Fee: $250, LDR Fee: $150

License Expiration: ATC expiration: December 31 of each year, LDR expiration: June 30 of each year

License Bond: No

State Sales Tax: Yes

State Sales Tax Rate: 4.450%

Local Sales Tax: For wineries that have $100,000 or more in gross revenue from Louisiana sales in a calendar year OR the total number of sales into Louisiana is greater than 200.

Local Sales Tax Range: 0%–7%

Sales Tax on Shipping: Yes, but wineries offering the option to purchasers to pick up the wine at the winery/tasting room are exempt from charging taxes on shipping.

Gallonage Tax: $0.20–$0.55/L

Consumer Limit: 12 cases per person per year

Per State Aggregate: Unlimited

Sales and Use Tax: Monthly by the 20th

Excise Tax: Monthly by the 20th

Record Retention: At least 2 years

Product Restrictions: Only wine packaged in 750-mL, 1.5-L and 3-L containers may be sold and shipped direcly to Louisiana consumers.

Product Registration: Registrations are valid for one calendar year.

Registration Fees: $5 per year per label

Product Requirements: The words “Alcoholic Beverage – Direct Shipment” and “Unlawful to Sell or Deliver to Anyone under 21 Years of Age” shall be marked and clearly visible on both the front and back of the package in lettering measuring at least ¼ inch in height.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Tax can get complicated when it comes to direct-to-consumer (DTC) shipments. The beverage alcohol industry is different from other industries in that licensed alcohol shippers are required to register for sales tax in most states, independent of economic or physical nexus.

Depending on the state, sales and use tax can be applied at the state, county, city, or special district levels. Address accuracy is important to determine if a location falls into an incorporated or unincorporated section of a county or a special district.

On top of the sales tax requirements, alcohol taxes also apply to DTC shipments. Several states have “markup” taxes, where the retail value of the alcohol is multiplied by a percentage rate. Most of these markup taxes are either required or can be passed through to the consumer. 

Traditional “gallonage”-based excise taxes are also usually due on DTC shipments. Most of the time these are factored into the price of the item and not passed through to the consumer. In a few cases, these excise taxes are required to be passed on to the consumer. 

Rules and regulations for your winery, brewery, or other beverage alcohol business change frequently. Avalara for Beverage Alcohol helps distill the beverage alcohol compliance process so you can focus on your business.

Learn more about state alcohol and excise taxesLouisiana DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.