Louisiana § RS 26:271.1 - Microbrewery; retail sales on or off premises
Full text of Louisiana Louisiana Civil Code § RS 26:271.1 — Microbrewery; retail sales on or off premises, with citation guidance and answers to common questions.
§ RS 26:271.1. Microbrewery; retail sales on or off premises
A.(1) Any person who has properly obtained a microbrewer's permit as provided for in R.S. 26:271 shall be authorized to engage in the brewing of beer and other malt beverages in a quantity not to exceed twelve thousand five hundred barrels during the licensed year. The holder of such permit shall also be authorized to sell the manufactured beverages at retail for consumption on or off the licensed premises, if the holder also has been issued a Retailer, Class A permit.
(2) A licensed wholesaler may transfer from a permitted microbrewery to another permitted microbrewery up to fifty percent of the total manufactured beverages sold at the receiving microbrewery, provided that all of the following conditions are met:
(a) The microbrewery receiving the transferred manufactured beverages shall be wholly owned by the permitted microbrewery that brews the manufactured beverages authorized for transfer.
(b) The receiving microbrewery shall have, at a minimum, a five-barrel brewing system.
(c) The microbrewery transferring the manufactured beverages shall be responsible for paying all applicable federal, state, and local excise taxes on the transferred manufactured beverages.
(d) Only one permitted microbrewery within the same municipality shall be allowed to receive the transfer of manufactured beverages pursuant to this Section.
(3) A licensed wholesaler transferring the manufactured beverages pursuant to this Section shall be exempt from the provisions of R.S. 26:359(A).
B. The provisions of this Section shall not authorize the holder of a microbrewer's permit to sell the manufactured beverages at wholesale.
C. Beverages produced by a microbrewer shall be taxed in the same manner and at the same rate as beverages produced by other breweries, as provided by law.
Acts 1989, No. 781, §1; Acts 2022, No. 550, §1; Acts 2024, No. 575, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 26:271.1
What does Louisiana Civil Code § RS 26:271.1 cover?
Section RS 26:271.1 ("Microbrewery; retail sales on or off premises") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 26:271.1?
A common citation format is "Louisiana Civil Code § RS 26:271.1" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 26:271.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.