Louisiana | Wine Institute

State Shipping Laws:

louisiana

Last Updated June 23, 2025

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Restricted Shipping

Permit

ATC Permit & LDR Registration Required

ATC Fee

$250

LDR Fee

$150

ATC Expiration

Dec. 31 of each year

LDR Expiration

June 30 of each year

Restricted Shipping

Yes

Only wines not sold to a Louisiana wholesaler may be shipped DTC.

Sales Tax

Required

Yes

State

Local

see RIB 20-018

Tax on Shipping

see Additional Information

Excise Tax

Required

Yes

Still Wine ≤ 14%

$.20/liter

Still Wine >14%-24%

$.35/liter

Sparkling Wine

$.55/liter

Volume Limit

Limits per Winery

Calendar Year

12 cases per person

Reporting

Required

Yes

Sales Tax

Monthly by the 20th

Excise Tax

Monthly by the 20th

Direct Shipment

Monthly by the 20th

Record Retention

At least 2 years

Product Requirements

Label Registration

Required

Yes

Registration Fee

$5 per label

Expiration

Dec. 31st of each year

Product Restrictions

Yes

ONLY wine packaged in 750-mL, 1.5-L and 3-L containers
Labels registered for distribution to a LA wholesaler CANNOT also be registered for DTC sales. However, any label sold to a LA wholesaler may be shipped directly to a consumer in LA who purchased the wine on-site.

Additional Information

On June 22, 2016, Louisiana Governor Edwards signed legislation (HB 667) into law allowing a winery that has registered with the LA Dept. of Revenue as a direct wine shipper and obtained a Direct Wine Shipper permit from the Office of Alcohol and Tobacco Control ship to wine directly to consumers (DTC) in Louisiana, without requiring the consumer to visit the winery — as long as the wine has not been assigned to a Louisiana wholesaler.

Before for the ATC Direct Wine Shipper Permit, a winery must obtain an Authority to Ship from the Louisiana Department of Revenue (LDR) and pay a $150 fee.
Shipping charges are taxable. However, wineries that offer the option to purchasers to pick up the wine at the winery/tasting room are exempt from charging taxes on shipping.
The manufacturer’s, wine producer’s or retailer’s Louisiana ATC permit number and the manufacturer’s, wine producer’s or retailer’s out-of-state license number, if domiciled outside of Louisiana, shall be included on the packaging invoice.
The words “Alcoholic Beverage – Direct Shipment” and “Unlawful to Sell or Deliver to Anyone under 21 Years of Age” shall be marked and clearly visible on both the front and back of the package in lettering measuring at least ¼ inch in height.