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ATC Permit and License Suspension, Revocation, or Renewal

About ATC Permit and License Enforcement

Businesses that hold a permit or license issued by the Louisiana Office of Alcohol and Tobacco Control (ATC) are required to remain compliant with Louisiana tax laws.

If a business becomes delinquent in remitting Louisiana trust taxes, such as sales tax or employee withholding tax, the Louisiana Department of Revenue (LDR) may notify ATC and request that an ATC permit or license be denied renewal, suspended, or revoked, as authorized by Louisiana law.

Without a valid ATC permit or license, a business may not legally engage in activities requiring ATC authorization. In addition, wholesalers, manufacturers, and brewers may be prohibited from selling or delivering regulated products to businesses that do not hold a valid ATC permit or license.

Need Immediate Assistance?

If you have received notice that your ATC permit or license has been suspended, revoked, or may not be renewed because of delinquent trust taxes, contact the LDR Business Tax Enforcement Division immediately.

Email

[email protected]

Phone

1-855-307-3893

Why Was My ATC Permit or License Affected?

LDR may notify ATC when a business has failed to remit trust taxes, including:

  • Louisiana sales tax collected from customers.
  • Louisiana income tax withheld from employee wages.
  • Other trust taxes required to be remitted to the State of Louisiana.

Trust taxes are funds collected or withheld on behalf of the State. Because these funds do not belong to the business, Louisiana law requires they be remitted to LDR.

What Should I Do?

If you receive notice regarding your ATC permit or license:

  1. Contact the LDR Business Tax Enforcement Division immediately.
  2. Review your account for unpaid taxes or unfiled returns.
  3. Respond promptly to any requests for information or documentation.
  4. Work with LDR to resolve your outstanding tax liabilities.

Prompt communication with LDR may help you resolve your account more quickly and avoid additional enforcement actions.

How Can I Resolve the Issue?

Depending on your circumstances, LDR may discuss available options, including:

  • Paying the outstanding balance in full.
  • Filing any delinquent tax returns.
  • Providing requested documentation.
  • Discussing available payment options, when applicable.

LDR will review your account and explain the steps necessary to resolve your tax liability.

Updated July 13, 2026

Frequently-Asked Questions

Can my ATC permit or license be reinstated?

ATC is responsible for permit and license decisions. Resolving your outstanding tax liabilities with LDR is an important step toward addressing the issue. Contact the Business Tax Enforcement Division as soon as possible to discuss your account and available resolution options.

Can I continue operating if my ATC permit or license has been suspended or revoked?

No. Businesses may not engage in activities requiring an ATC permit or license if the permit or license has been suspended or revoked.

Why can LDR affect my ATC permit or license?

Louisiana law authorizes LDR to notify ATC when a business becomes delinquent in remitting certain trust taxes. ATC may deny renewal, suspend, or revoke an ATC permit or license as authorized by law.

What are trust taxes?

Trust taxes are taxes collected or withheld on behalf of the State of Louisiana, such as sales tax collected from customers and Louisiana income tax withheld from employee wages. Businesses are responsible for remitting these funds to LDR.