Louisiana Revised Statutes 47:854 – Declaration of intent and purpose of Chapter
Terms Used In Louisiana Revised Statutes 47:854
- 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
- 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
- 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
A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in La. Rev. Stat. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.
B. It is further the intent and purpose of this Chapter that, except as provided in La. Rev. Stat. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.
C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 C.F.R. § 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.
Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.