§906. General requirements
A.Every person who sells or is about to engage in the business of selling at retail,
at wholesale, or by vending machine, or is about to engage in the business of receiving
unstamped and/or non-tax paid tobacco products, vapor products, or alternative nicotine
products or who is engaged in the business of receiving stamped cigarettes at wholesale or
any or all of the articles taxed in accordance with Title 47 of the Louisiana Revised Statutes
of 1950, shall first apply to and obtain from the office a permit for each place of business and
each vending machine.
B.Application for permits shall be on forms provided by the commissioner. The
application shall be signed by each person owning the business or having ownership interest
therein. If the applicant is a corp
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§906. General requirements
A. Every person who sells or is about to engage in the business of selling at retail,
at wholesale, or by vending machine, or is about to engage in the business of receiving
unstamped and/or non-tax paid tobacco products, vapor products, or alternative nicotine
products or who is engaged in the business of receiving stamped cigarettes at wholesale or
any or all of the articles taxed in accordance with Title 47 of the Louisiana Revised Statutes
of 1950, shall first apply to and obtain from the office a permit for each place of business and
each vending machine.
B. Application for permits shall be on forms provided by the commissioner. The
application shall be signed by each person owning the business or having ownership interest
therein. If the applicant is a corporation, partnership, limited partnership, or limited liability
company, a duly authorized agent, partner, or officer shall sign the application.
C. The application shall be accompanied by the fees prescribed herein which fees
shall be retained by the office to help defray the cost of printing, processing, and issuing the
permits, providing server or seller training, and enforcement expenses of the office of alcohol
and tobacco control. The office shall not require that annual renewal fees be paid by certified
check or money order. A personal check or business check shall be sufficient for payment
of the annual renewal fee to obtain a permit by a dealer or vending machine operator. If the
personal or business check is denied by the bank for any reason that makes it a nonnegotiable
instrument, then the permit that was issued shall be considered revoked until such time as
proper payment is made with cash, certified funds, money order, or cashier's check. The
maker shall lose the privilege of tendering personal or business checks for renewal of tobacco
permits.
D. The application shall be made on forms secured from the office, and shall, in
addition to such other information as the commissioner may require, show the true and
correct name of such dealer, the dealer's post office address, the nature of the operation for
which the permit is sought, the location of the place of business as to which the permit shall
apply and the trade name of the business, if any.
E. All applications for permits shall be mailed or delivered to the commissioner in
Baton Rouge, Louisiana. Upon receipt of an application, the commissioner shall stamp the
day, month, and year received.
F. The provisions of this Chapter shall not apply to commissaries, canteens, or snack
bars located in a correctional facility owned and operated by the state or a parish or
municipality.
G. In the implementation and enforcement of this Chapter the commissioner shall
not require an applicant, registrant, or permittee to make public any trade negotiated contract
information or business information otherwise protected by law.
H. Applicants for a stamping agent designation shall certify on a form provided by
the commissioner that they will do the following:
(1) Affix stamps as set forth in R.S. 47:843(D).
(2) Pay to the state all taxes applicable under R.S. 47:841 et seq. on cigarettes it sells
or present documentation demonstrating that such taxes were paid prior to the sale.
(3) Provide complete and accurate reports as required by this Chapter, R.S. 13:5071
et seq., or R.S. 47:841 et seq. and certify monthly that it has complied with all requirements
therein.
(4) Comply generally with all other provisions set forth in R.S. 47:841 et seq.
(5) Consent to the jurisdiction of the state to enforce the requirements of this Chapter
and waive any claim of sovereign immunity to the contrary.
(6) Waive all confidentiality laws as necessary to permit the commissioner to create
and make available the list described in R.S. 26:921(B) and to share information reported
under this Chapter with the taxing or law enforcement authorities of other states.
I. Applicants for a stamping agent designation located outside of the state shall
appoint an agent in the state for service of process in connection with enforcement of the
provisions of this Chapter and the provisions of R.S. 13:5061 et seq., and R.S. 47:841 et seq.
J. An exporter license shall be issued upon the applicant's meeting the following
requirements:
(1) Demonstrates that it holds a valid stamping agent designation.
(2) Certifies on a form provided by the commissioner that any cigarettes of a
manufacturer or brand family not listed on the state directory will be purchased or possessed
solely for sale or transfer into another state as permitted by R.S. 47:849.
(3) Maintains such cigarette inventory pursuant to Paragraph (2) of this Subsection,
in a separate and distinct area within its warehouse.
(4) Waives any confidentiality laws as necessary to permit the commissioner to
create and make available a list as provided in R.S. 26:921(C).