Louisiana
Open, with extra limitsPrepared for youLast checked September 29, 2026
Open to California wineries that hold an ATC direct shipper permit and Department of Revenue authority to ship (each renewed on its own date), for labels you have not placed with a Louisiana wholesaler.
Louisiana has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Two, from two agencies: an ATC direct shipper permit ($250, expires December 31) and Department of Revenue authority to ship ($150, for each July to June period).
- Volume limit
- 12 cases (144 bottles of 750 mL) per adult per household address per calendar year.
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly wine return and schedules, even with no shipments (due the 20th) | R-5696, R-5697, R-5698 | Department of Revenue, on LaTAP | Prepared by Pinrates. You submit it in LaTAP. |
| Direct marketer sales tax return at 9% (under $100,000; due the 20th) | R-1031E | Department of Revenue | Prepared by Pinrates. You submit it in LaTAP. |
| Remote Sellers Tax Return (over $100,000; due the 20th) | Sales and Use Tax Commission for Remote Sellers | Not covered by Pinrates. You file it directly. |
When it's due
| Wine return R-5696 + ATC copy | Every month, by the 20th |
| Sales tax (monthly filers) | Every month, by the 20th |
| Fulfillment house statements | Jan, Apr, Jul, Dec, by the 15th |
| Label registration renewals | Jun 30 |
| LDR authority to ship (R-8695) | By Jul 1 |
| ATC permit renewal | Dec 31 |
The fulfillment house statements are filed by your fulfillment house, but you answer for them.
Tax rates
Wine excise from $0.20 a liter, plus sales tax: a flat 9% on the direct marketer return, or actual state and local rates once your sales pass $100,000.
Other rules
- Label registration
- Each label registered with ATC, $5 per COLA, renewed by June 30. Ask ATC how a direct shipper registers.
- Carrier
- Only a transporter registered with ATC; the recipient must show proof of age.
Changes since September 29, 2026
None recorded. The Louisiana chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Louisiana's direct-shipping rules after that date is posted here.
Ship to Louisiana?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Louisiana chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| la-02 | Filing period July 1, 2026 to June 30, 2027 | Louisiana Department of Revenue, Form R-8695 (7/26), Application for Authority to Make Direct Shipments of Wines to Louisiana Consumers | Louisiana Department of Revenue |
| la-04 | 9% rate | Louisiana Department of Revenue, Form R-1031Ei, Direct Marketer Sales Tax Return instructions | Louisiana Department of Revenue |
| la-13 | ATC direct shipper permit, $250 a year, applied for online | ATC Online Permits | Office of Alcohol and Tobacco Control |
| la-14 | ATC permit renewal | Office of Alcohol and Tobacco Control, ATC Online | |
| la-15 | Direct marketer sales tax account | Louisiana Department of Revenue | |
| la-16 | Remote seller registration | Louisiana Sales and Use Tax Commission for Remote Sellers | |
| la-17 | No bond required | ||
| la-18 | Label registration renewals | Product Registration Online | Office of Alcohol and Tobacco Control |
Portals and accounts
Statutes
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| la-01 | La. R.S. 26:359 (direct shipment of sparkling and still wine; ATC permit, LDR authority, limits, monthly statement, penalty), as printed in the ATC 2026 Lawbook | ||
| la-03 | Excise rates | Louisiana Department of Revenue, "Wine" | Louisiana Department of Revenue |
| la-05 | Remote seller dealer threshold of $100,000 | La. R.S. 47:301(4)(k) | |
| la-06 | $5 per unique COLA | Louisiana ATC, "Manufacturer Product Labeling" | Office of Alcohol and Tobacco Control |
| la-08 | 5% from January 1, 2025, until December 31, 2029 | Louisiana Department of Revenue, FAQ "What is the state sales tax rate?" | Louisiana Department of Revenue |
| la-21 | Transportation charges paid to the seller taxable whether or not separately stated | Louisiana Department of Revenue, Revenue Information Bulletin 25-025, Taxability of Transportation Charges (Oct. 1, 2025) | Louisiana Department of Revenue |
| la-09 | Louisiana Department of Revenue, FAQ "Are delivery and freight charges taxable?" | Louisiana Department of Revenue | |
| la-10 | Single return at actual rates | Louisiana Sales and Use Tax Commission for Remote Sellers, FAQ | Louisiana Sales and Use Tax Commission for Remote Sellers |
| la-11 | Quarterly returns when tax averages under $500 a month | La. R.S. 47:306 | |
| la-12 | Wine tax rates per liter | La. R.S. 26:341 |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Louisiana chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.