The Wine Institute

State Shipping Laws: Louisiana

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Summary

Wineries must have a valid direct-to-consumer permit issued by the Louisiana Department of Revenue and register to pay sales tax before making any direct-to-consumer shipments to LA consumers. The annual permit fee is $150.00 and must be renewed no later than June 30th of each year. LA allows a winery to send off-site direct-to-consumer shipments of any label that is not consigned by contract to a licensed wholesaler in the quantity stated in the law. This is allowed even if the winery has other labels consigned to the wholesaler. Permit holders are required to pay excise and sales tax, and report all shipments. Reporting and excise tax forms are mailed to permit holders. Direct Shipping applications and tax forms are processed by the Department of Revenue's Excise Tax Section.

Distributor Prohibited

Winery must NOT have an active relationship with a distributor if they want to send wine shipments directly to consumers.

In order to send shipments for for offsite sales to this region, supplier cannot have a distributor relationship in the region with the following exception: Only Labels Registered with Wholesaler are Prohibited. .

Offsite Rules

Onsite Rules

Louisiana

Contact Information

Louisiana Department of Revenue Excise Tax Section: 617 North Third Street; P.O. Box 201; Baton Rouge, LA 70821-0201; Phone: (225) 219-7656, Option 2