§ 47:841 — Imposition of tax

Louisiana § 47:841

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§841. Imposition of tax
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)(a) Before January 1, 2026, 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)(i) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced
by the manufacturer at more than one hundred twenty dollars per thousand but less than two
thousand five hundred dollars per thousand, a tax of twenty percent of the invoice price as
defined in this Chapter.
(ii) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced
by the manufacturer at two thousand five hundred dollars or more per thousand, a tax of fifty
cents per cigar.
(c) Beginning January 1, 2028, and thereafter, 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 all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of four twentieths of one cent per cigarette.
(3) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of four-twentieths of one cent per cigarette as referenced in Article
VII, Section 4.1 of the Constitution of Louisiana.
(4) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of seven-twentieths of one cent per cigarette.
(5) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of five-twentieths of one cent per cigarette.
(6) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of two and ten-twentieths of one cent per cigarette.
(7) In addition to all other taxes levied pursuant to this Subsection, 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 Article VII, Section 9(B) of the
Constitution of Louisiana 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.
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, 1 st Ex. Sess., No. 4, §2, regarding applicability.

Legislative History

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, 1 st Ex. Sess., No. 4, §1; Acts 2023, No. 414, §4, eff. July 1, 2023; Acts 2025, No. 266, §1, eff. Jan. 1, 2026; Acts 2025, No. 516, §1, eff. July 7, 2025.