Louisiana Revised Statutes & Codes

La. Rev. Stat. § 26:491 (2026)

PART VI. LOCAL TAXATION AND REGULATION

✓ current as of May 2026

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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.

Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: Beer Indus. League of Louisiana & Wine & Spirits Found. of Louisiana, Inc. v. the City of New Orleans & Norman S. Foster, in His Off. Capacity as Chief Fin. Officer & Dir. of Fin. for the City of New Orleans, 251 So. 3d 380 (La. 2018).

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Beer Indus. League of Louisiana & Wine & Spirits Found. of Louisiana, Inc. v. the City of New Orleans & Norman S. Foster, in His Off. Capacity as Chief Fin. Officer & Dir. of Fin. for the City of New Orleans, 251 So. 3d 380 (La. 2018). · cites it 6× “R.S. 26:491 5 prohibit the imposition of occupational license taxes or license or excise taxes on wholesale dealers of alcohol.”

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