Louisiana Revised Statutes 26:243 – Transfer
Notwithstanding any provision of law to the contrary, a brewer who operates a brewing facility located entirely within the state of Louisiana and who holds an in-state manufacturer’s permit may use a wholesaler, for a set fee, to transfer beer or other malt beverages brewed at the brewing facility to another brewing facility in the state owned wholly by the brewer to sell or serve to the public for consumption on or off the licensed premises under the following circumstances:
(1) A transferring brewing facility shall maintain no less than a ten-barrel brewing system. A receiving brewing facility owned wholly by the transferring brewing facility shall maintain no less than a five-barrel brewing system.
(2) The quantity of beer transferred shall be included in the quantity limitation for selling products by a brewer to the public for on or off the licensed premises consumption in La. Rev. Stat. 26:241(18) for the brewing facility receiving the transferred beer.
(3) The quantity of beer transferred shall not exceed an amount greater than fifty percent of the receiving brewing facility’s production of beer for the previous month.
(4) The receiving brewing facility shall remit all state and parish or municipal sales and excise taxes to the proper tax collecting authority for all products received and sold to the public.
Acts 2022, No. 467, §1.