RS 26:71.4

§71.4. Microwinery; retail sales for consumption on or off premises A. Any person who has properly obtained a microwinery permit as provided by R.S. 26:71 shall be authorized to import the juices of grapes, fruits, berries, honey, or vegetables for the purpose of fermenting such juices to produce and bottle wine in Louisiana in a quantity not to exceed twelve thousand gallons per licensed year. The holder of such permit shall also be authorized to sell the wine at retail sale only at that location where the wine vinification takes place for consumption on or off the licensed premises if the holder also has been issued a Retailer Class A permit. B. The provisions of this Section shall not authorize the holder of a microwinery permit to sell the wine at wholesale or to any wholesale dealer. C. The microwinery shall not sell any wine for transportation off the premises to any other licensed alcoholic beverage retail dealer. D. Wine produced by a microwinery shall be taxed in the same manner and at the same rate as beverages produced by other manufacturers, as provided by law. Acts 2021, No. 380, §1.