The Alcoholic Beverage excise or license tax shall be due and payable by every wholesaler, manufacturer, distributor or dealer that delivers alcoholic beverages to retail dealers within the City of New Orleans. This includes wholesaler dealers or manufacturers who are domiciled within or outside of Orleans Parish city limits and deliver to retail dealers within the parish. Common carrier deliveries are excluded. RETURNS ARE DUE BY THE 20TH OF THE FOLLOWING REPORTING MONTH, i.e., January report is due February 20th.
Frequently Asked Questions
Who does this gallonage excise or license tax apply to?
The Alcoholic Beverage excise or license tax shall be due and payable by every wholesaler, manufacturer, distributor or dealer that delivers alcoholic beverages to retail dealers within the City of New Orleans. This includes wholesaler dealers or manufacturers who are domiciled within or outside of Orleans Parish city limits and deliver to retail dealers within the parish. Common carrier deliveries are excluded.
Will the City of New Orleans provide a separate return to report the high content excise or license tax?
Yes. The City of New Orleans has developed an Excise or License Tax Return along with instructions for filing which will be distributed to wholesalers, brewers, distillers and manufacturers.
When are the High Alcoholic Content Wholesaler Dealer Excise or License Tax returns due? And can how can they be filed?
High Alcoholic Content Wholesale Dealer Excise of License tax returns are due and payable by the 20th of the month. The return should be completed and mailed to the City of New Orleans, Bureau of Revenue, 1300 Perdido St., Room 1W15, New Orleans, LA 70112.
How are the high content excise or license taxes computed?
Tax is based upon the number of gallons sold per month. The computation is the gallons of alcoholic beverages ready for consumption on hand at the beginning of the calendar month plus received purchases of beverages during the month, less gallons on hand at the end of the calendar month, less any exempt sales.
What happens if a manufacturer, distiller, brewer, distributor or producer of alcoholic beverages sells beverages directly to end-user customers?
If a distiller, manufacturer, brewer, distributor or producer of alcoholic beverages sells merchandise directly to a customer, not through a retailer, they will be required to charge and remit sales taxes on those transactions.
Will wholesalers, manufacturers, brewers, distributor and producers of low alcoholic beverage content now be required to remit the excise or license tax to the City of New Orleans?
No. The Louisiana State Department of Revenue currently collects the tax on low content alcoholic beverages and this will not change. Only beverages of high alcoholic content, more than 6% by volume will be reported on the High Alcoholic Content Wholesale Dealer Excise or License Tax form.