Louisiana Revised Statutes 47:841 – Imposition of tax
Terms Used In Louisiana Revised Statutes 47:841
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Cigarette: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper, or any other material except where such wrapper is wholly or in greater part made of tobacco. See Louisiana Revised Statutes 47:842
- Cigars: includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. See Louisiana Revised Statutes 47:842
- Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
- Dealer: includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. See Louisiana Revised Statutes 47:842
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Manufacturer: means anyone engaged in the manufacture, production, or foreign importation of tobacco products. See Louisiana Revised Statutes 47:842
- Smokeless tobacco: means all smokeless tobacco including but not limited to fine cut, long cut, packed in pouches, snuff, snuff flower, chewing tobacco, cavendish, plugs, twists, shorts, refuse and other scraps, clippings and sweepings of tobacco, and other forms of loose tobacco, articles and products made of tobacco, or a tobacco substitute. See Louisiana Revised Statutes 47:842
- Smoking tobacco: includes granulated, plug cut, crimp cut, ready rubbed and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in pipe or cigarette. See Louisiana Revised Statutes 47:842
- Vapor products: include any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. See Louisiana Revised Statutes 47:842
There is hereby levied a tax upon the sale, use, consumption, handling, or distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor products and electronic cigarettes as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:
A. Cigars.
(1) Upon cigars invoiced by the manufacturer at one hundred twenty dollars per thousand or less a tax of eight percent of the invoice price as defined in this Chapter.
(2) Upon cigars invoiced by the manufacturer at more than one hundred twenty dollars per thousand a tax of twenty percent of the invoice price as defined in this Chapter.
B. Cigarettes.
(1) Upon cigarettes, a tax of sixteen twentieths of one cent per cigarette as defined in this Chapter.
(2) In addition to the tax levied in Paragraph (1) of this Subsection there is hereby levied an additional tax of four twentieths of one cent per cigarette.
NOTE: Paragraph (B)(3) is null and void on June 30, 2012. See Acts 2002, No. 21, §1. See also Acts 2011, No. 423, amending Const. Art. VII, §4.1, approved by the voters Oct. 22, 2011, and eff. Nov. 21, 2011.
(3) In addition to the tax levied in Paragraphs (1) and (2) of this Subsection, there is hereby levied an additional tax of four-twentieths of one cent per cigarette.
(4) In addition to the tax levied in Paragraphs (1), (2), and (3) of this Subsection, there is hereby levied an additional tax of seven-twentieths of one cent per cigarette.
(5) In addition to the tax levied in Paragraphs (1), (2), (3), and (4) of this Subsection, there is hereby levied an additional tax of five-twentieths of one cent per cigarette.
(6) In addition to the tax levied in Paragraphs (1), (2), (4), and (5) of this Subsection and in Paragraph (3) of this Subsection as continued in effect by Article VII, Section 4.1 of the Constitution of Louisiana, there is hereby levied an additional tax of two and ten-twentieths of one cent per cigarette.
(7) In addition to the tax levied in Paragraphs (1), (2), (4), (5), and (6) of this Subsection and in Paragraph (3) of this Subsection as continued in effect by Article VII, Section 4.1 of the Constitution of Louisiana, there is hereby levied an additional tax of one and two-twentieths of one cent per cigarette.
C. Smoking Tobacco. Upon smoking tobacco, a tax of thirty-three percent of the invoice price as defined in this Chapter.
D. Rules and regulations. The collector shall adopt and promulgate rules and regulations, which shall have the effect of law, for the administration and enforcement of the provisions of this section, with specific authority as to the filing of inventory report and payment of additional taxes due. He also may adopt and promulgate rules and regulations establishing or requiring the establishing of an inventory where the dealer fails to timely declare and file the inventory with the collector on the specified date, and for the revaluation of tax stamps in possession of the dealer.
E. Smokeless tobacco. Upon smokeless tobacco, a tax of twenty percent of the invoice price as defined in this Chapter.
F. Vapor products and electronic cigarettes. Upon vapor products and electronic cigarettes, a tax of fifteen cents per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.
G.(1) The Tobacco Regulation Enforcement Fund, hereinafter referred to as the “fund”, is hereby established in the state treasury as a special fund to provide support for enforcement activities of the office of alcohol and tobacco control. The source of monies for the fund shall be a portion of the avails of the state tax on cigarettes as provided herein.
(2) After compliance with the requirements of La. Const. Art. VII, § 9(B) relative to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the state treasurer shall annually deposit into the fund an amount equal to the avails of one-quarter of one-twentieth of one cent per cigarette from the tax on cigarettes imposed pursuant to this Section. Monies in the fund shall be subject to appropriation by the legislature and then only to the office of alcohol and tobacco control for purposes of tobacco regulation enforcement. All unexpended and unencumbered monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund, and all earnings on investment of the fund shall be deposited into the fund.
Acts 1970, No. 252, §1; Acts 1974, No. 413, §1, eff. Jan. 1, 1975; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1990, No. 390, §§3, 5, eff. Aug. 1, 1990; Acts 2000, No. 32, §§1, 2, eff. July 1, 2000; Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2002, No. 21, §1, eff. July 1, 2002; Acts 2006, No. 752, §1, eff. July 1, 2006; Acts 2015, No. 94, §1; Acts 2016, 1st Ex. Sess., No. 4, §1; Acts 2023, No. 414, §4, eff. July 1, 2023.
NOTE: SEE ACTS 2002, NO. 19, §2.
NOTE: See Acts 2015, No. 94, §§2 and 3, re: applicability and effectiveness of certain provisions.
NOTE: See Acts 2016, 1st Ex. Sess., No. 4, §2, regarding applicability.