La. Stat. tit. 26 § 271.4
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Notwithstanding any provisions of law to the contrary and subject to rules promulgated by the commissioner, in addition to the authority to contract with a third-party delivery company or a third-party platform as provided in R.S. 26:308, a permit may be issued to a grocery store enabling the delivery of alcohol as defined in R.S. 26:2 and 241(1)(a) with its own employees or agents for which the retailer is required to file an Internal Revenue Service Form W-2 or 1099. Notwithstanding the provisions of R.S. 26:271(A)(2), the permit fee for the permit issued pursuant to this Section shall be two hundred fifty dollars.
La. R.S. § 26:271.4