Louisiana Revised Statutes 47:847 – Dealers required to affix stamps
Terms Used In Louisiana Revised Statutes 47:847
- Brand family: has the meaning as set forth in 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
- directory: means the directory compiled by the attorney general under Louisiana Revised Statutes 47:842
- Manufacturer: means anyone engaged in the manufacture, production, or foreign importation of tobacco products. See Louisiana Revised Statutes 47:842
- Person: means any natural person, trustee, company, partnership, corporation or other legal entity. See Louisiana Revised Statutes 47:842
- Place of business: as used in this Chapter means the place where the orders are received, or where the taxable articles are sold, or if sold upon a railroad train or on or from any other vehicle, the vehicle on which or from which the taxable articles are sold by the retail dealer. See Louisiana Revised Statutes 47:842
- Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 47:842
- Registered tobacco dealer: as used in this Chapter refers to wholesale dealers as defined in this Section. See Louisiana Revised Statutes 47:842
- Sales entity affiliate: means an entity that sells cigarettes that it acquires directly from a manufacturer or importer and is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. See Louisiana Revised Statutes 47:842
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 47:842
- Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:842
- Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under Louisiana Revised Statutes 47:842
A. Every registered tobacco dealer holding a valid stamping agent designation pursuant to La. Rev. Stat. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for sale, removing, or otherwise distributing the cigarettes in or into the state to wholesale dealers or retail outlets. Stamped cigarettes shall be kept separate and apart from the dealer‘s stock of unstamped cigarettes.
B. Stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state and may affix a stamp required by this Chapter only if the manufacturer and brand family of the cigarettes are listed on the state directory at the time of stamping.
C. Notwithstanding the provisions of Subsection A of this Section, unless prior written approval is obtained from the attorney general in accordance with regulations promulgated by the secretary pursuant to the Administrative Procedure Act, stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state, and may affix a stamp required by this Chapter only if the stamping agent purchased the cigarettes directly from the manufacturer or importer of the cigarettes, who holds a valid permit issued pursuant to 26 U.S.C. § 5713, or from a sales entity affiliate whose name and address has been provided to the attorney general pursuant to La. Rev. Stat. 13:5073(A)(7).
D.(1) If and whenever any of the cigarettes taxed in this Chapter are found in the place of business of any tobacco dealer or any other person, except a dealer holding a valid stamping agent designation pursuant to La. Rev. Stat. 26:902(2), without the stamps affixed as herein provided, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this Chapter.
(2) A manufacturer or importer may, in accordance with La. Rev. Stat. 47:862, possess, transport, or cause to be transported unstamped cigarettes in or into the state to a stamping agent under either of the following circumstances:
(a) The manufacturer and brand family of the cigarettes are at the time of sale listed on the state directory.
(b) The manufacturer and brand family of cigarettes are not at the time of sale listed on the state directory, but all of following conditions apply:
(i) The stamping agent is authorized to affix the stamp or, when permitted by La. Rev. Stat. 47:849, pays the taxes imposed by another state on whose directory the manufacturer and brand family of the cigarettes are listed at the time of the sale.
(ii) The stamping agent would be permitted to resell the cigarettes from this state into that other state as provided in La. Rev. Stat. 47:849.
(iii) The stamping agent receiving the cigarettes holds an exporter license pursuant to La. Rev. Stat. 26:902(5)(b) and submits a report pursuant to La. Rev. Stat. 47:851(E).
(3) A manufacturer or importer may sell unstamped cigarettes as permitted under Paragraph (2) of this Subsection through its sales entity affiliate whose status as a sales entity affiliate has been provided by the manufacturer or importer to the satisfaction of the attorney general in accordance with La. Rev. Stat. 13:5073(A)(7) and prior to the sales entity affiliate selling any cigarettes in or into the state. If the manufacturer or importer does so:
(a) It may sell or otherwise transfer the unstamped cigarettes to its sales entity affiliate in connection with the sale.
(b) The sales entity affiliate may possess, transport, or cause to be transported the unstamped cigarettes in connection with the sale to the same extent the manufacturer or importer could under this Section if it were making the sale directly.
(c) In the case of sales permitted under Paragraph (2) of this Subsection, the stamping agent will be deemed to have purchased the cigarettes directly from the manufacturer or importer.
Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.