§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.