Tax not applicable to imports in interstate commerce.
New Orleans City Code § 10-505
in effectSec. 10-505. - Tax not applicable to imports in interstate commerce.
The tax imposed by this division shall not apply when an alcoholic beverage is brought into the city in interstate commerce, unless such shipment shall come to rest, in the city by arrival at its destination therein for delivery into the possession of the consignee.
(Code 1956, § 5-85)
Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH10ALBE_ARTIVGATA_DIV2IM_S10-505TANOAPIMINCOFetched: 10/28/2026
