La. Stat. tit. 26 § 82.1

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 26:82.1 - Self-distribution
A. Notwithstanding any provision of law to the contrary, a manufacturing distiller who operates a manufacturing distillery located entirely in the state of Louisiana that produces less than four thousand gallons of distilled alcoholic liquors annually at the manufacturing distillery and holds both an in-state manufacturing distillery permit and a distillery self-distribution permit issued pursuant to R.S. 26:71 may self-distribute to a retailer holding a Class A permit issued pursuant to R.S. 26:71.1, a Class B permit issued pursuant to R.S. 26:71, or a Class C permit issued pursuant to R.S. 26:71.2.
B. If a manufacturing distiller self-distributes to retailers, the following shall apply:
(1) No more than four thousand gallons of distilled alcoholic liquors may be self-distributed to all retailers annually.
(2) The distilled product shall be offered at a standard price to all retailers.
C. A manufacturing distillery meeting the qualifications in Subsection A of this Section may obtain a permit to self-distribute alcoholic liquors distilled at its manufacturing distillery under the following conditions:
(1) The manufacturing distiller does not have an existing distribution agreement with a permitted wholesale dealer.
(2) The manufacturing distiller owns or leases warehouse space that shall be maintained in a separate area from the distillation equipment.
(3) The manufacturing distiller owns or leases delivery equipment dedicated for the primary use of distribution and delivery of only those products distilled at the manufacturing distillery.
(4) The manufacturing distiller shall remit all excise and other applicable taxes on all alcoholic liquors distilled at its manufacturing distillery that are self-distributed.
(5) The manufacturing distiller shall provide a monthly report of all sales from the manufacturing distillery and all sales from self-distribution to the office of alcohol and tobacco control.
D. A manufacturing distiller may enter into a distribution agreement with a permitted wholesale dealer or make application for a self-distribution permit. However, no manufacturing distillery shall distribute through the permitted wholesale dealer and self-distribution.
E. Any manufacturing distillery that engages in self-distribution shall be subject to LAC Title 55, Part VII.

La. R.S. § 26:82.1

Acts 2023, No. 127, §1.
Added by Acts 2023, No. 127,s. 1, eff. 8/1/2023.