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La. R.S. 26:491

Local taxes authorized on beverages are exclusive

Known as the The Alcoholic Beverage Control Law

The act spans §§ 26-1 to 26-99.1 (176 sections).

Acts 1983, No. 41, §1, eff

PART VI. LOCAL TAXATION AND REGULATION

§491. Local taxes authorized on beverages are exclusive

No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.

Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.