LA

Louisiana DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Louisiana. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Louisiana today.

Statute

“a wine producer or manufacturer domiciled outside of Louisiana shall apply to the state office of alcohol and tobacco control for a permit”

https://legis.la.gov/legis/Law.aspx?p=y&d=84732

Compliance reference

  • Common carrier delivery allowed

    Single source

    Yes

  • Age verification required

    Cross-source verified

    Yes

  • Volume limit unit

    Preliminary

    9-liter cases

  • Excise tax collected by

    Preliminary

    Shipper

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit fee

    Cross-source verified

    $250

  • Volume limit

    Cross-source verified

    12 cases

  • Permit required

    Cross-source verified

    Yes

  • Permit expiration anchor

    Single source

    Calendar year end

  • Permit term

    Cross-source verified

    1 year

  • Reporting frequency

    Cross-source verified

    Monthly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This LA reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Sales tax collected by

    Cross-source verified

    Shipper

Sales-tax rate

Base state sales-tax rate

Single source

5%

From a single authority — not yet independently corroborated.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.2; rate 0.35; rate 0.55 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.20
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
$100,000
Permit application form
Form R-8695
Permit application URL
https://laatcabc.atc.la.gov/
Product registration required
Yes
Maximum local sales-tax add-on
3.45%
State sales-tax rate
5%
Single local use-tax rate option
Yes

Primary sources

3