1. A. Identification of Shipments

   1. 1. All shipments made by an authorized manufacturer or retailer of sparkling or still wines that are shipped directly to any consumer in Louisiana shall be identified as follows:

      1. a. the words "Alcoholic Beverage―Direct Shipment" shall be marked and clearly visible on both the front and back of the package in lettering measuring at least 1/4 inch in height; and
      2. b. the words "Unlawful to Sell or Deliver to Anyone under 21 Years of Age" must be clearly visible on the front of the package, in lettering measuring at least 1/4 inch in height.
   2. 2. The manufacturer's or retailer's Louisiana registration or permit number assigned by the Excise Taxes Division shall be clearly displayed on the front of the package.

   3. 3. All shipments shall have affixed to the exterior packaging a notification to the person making the delivery that a signature of the recipient is required prior to delivery. The notice should be at least 3" by 3" and contain words similar to the following.

      A T T E N T I O N Courier
      SIGNATURE REQUIRED Deliver to RECIPIENT address only. No indirect delivery. Disregard any Signature Release. Recipient MUST be at least 21 years old, and not show signs of intoxication.

2. B. Reporting of Shipments

   1. 1. For each shipment made by an authorized manufacturer or retailer of sparkling or still wines that is shipped directly to any consumer in the state of Louisiana, the authorized manufacturer or retailer shall maintain the following records until December 31 of the year following the year in which the shipment was made. These records shall be available for inspection by the Department of Revenue upon request:

      1. a. an invoice detailing the transaction; and
      2. b. a certification, on a written form as specified by the secretary, by the person receiving the shipment that the recipient is 21 years of age or older.
   2. 2. Each certification required by §201.B.1.b must be signed and dated at the time of delivery to any consumer in Louisiana.
   3. 3. The carrier making the actual delivery of packages of sparkling or still wines shall forward copies of the bills of lading to the Excise Tax Division of the Louisiana Department of Revenue by the fifteenth day of the month following the month of delivery in the same manner as reports showing the handling of alcoholic beverages as required under R.S. 26:369.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 26:341, 26:344, and 26:359.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue, Excise Taxes Division, LR 25:526 (March 1999).