§ 47:842 — Definitions

§842. Definitions
As used in this Chapter, the following terms have the meaning ascribed to them in
this Section, unless the context clearly indicates otherwise:
(1) "Brand family" has the meaning as set forth in R.S. 13:5072.
(2) "Cigarette" includes any roll for smoking or heating pursuant to ordinary
conditions of use 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.
(3) "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.
(4) "Collector" means the collector of revenue for the State of Louisiana or his duly
authorized representatives.
(5) "Dealer" includes every person who manufactures or purchases cigars, cigarettes
or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. The
term also means any person who imports cigars, cigarettes, or smoking tobacco from any
state or foreign country for distribution, sale, or consumption in the State of Louisiana.
(6) "Invoice price" the manufacturers net invoiced price as invoiced to the Louisiana
tobacco dealer, by the manufacturer, jobber, or other persons engaged in selling tobacco
products in accordance with the tax levied by this chapter.
(7) "Manufacturer" means anyone engaged in the manufacture, production, or foreign
importation of tobacco products.
(8) "Person" means any natural person, trustee, company, partnership, corporation
or other legal entity.
(9) "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. It also includes the establishment where vending machines are located.
(10) "Purchase" means acquisition in any manner, for any consideration. The term
includes transporting or receiving product in connection with a purchase.
(11) "Registered tobacco dealer" as used in this Chapter refers to wholesale dealers
as defined in this Section.
(12) "Retail dealer" includes every dealer other than a wholesale dealer who sells or
offers for sale cigars, cigarettes or smoking tobacco irrespective of quantity or the number
of sales.
(13) "Sales" or "sell" means any transfer, exchange, or barter in any manner or by any
means for any consideration. The term includes distributing or shipping product in
connection with a sale. References to a sale "in" or "into" a state refer to the state of the
destination point of the product in the sale, without regard to where title was transferred.
References to sale "from" a state refer to the sale of cigarettes that are located in that state
to the destination in question without regard to where title was transferred.
(14) "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. Entities are affiliated with each other if one, directly or
indirectly through one or more intermediaries, controls or is controlled by or is under
common control with the other.
(15) "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.
(16) "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 or as pipe or cigarette.
(17) "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.
By way of extension, and not limitation, the term "stamp" means any impression or character
affixed to or which shall be stamped upon commodities by metered stamping machine or
device by use of which the tax levied hereunder is paid.
(18) "Stamping agent" means a dealer that is authorized to affix tax stamps to
packages or other containers of cigarettes under R.S. 47:843 et seq. or any dealer that is
required to pay the excise tax or tobacco tax imposed pursuant to R.S. 47:841 et seq. on
cigarettes.
(19) "State directory" or "directory" means the directory compiled by the attorney
general under R.S. 13:5073, or, in the case of reference to another state's directory, the
directory compiled under the similar law in that other state.
(20) "Tobacco substitute" means any noncombustible product intended to be used
or consumed as an alternative to tobacco, including products made with nicotine extracted
from tobacco or any other source, or synthetic nicotine, and any product which simulates
traditional smokeless tobacco whether or not it contains nicotine.
(21) "Vapor products" shall mean any noncombustible product containing nicotine
or other substances that employ a heating element, power source, electronic circuit, or other
electronic, chemical, or mechanical means, regardless of shape or size, used to produce vapor
from nicotine in a solution or other form. "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. Vapor products do not include cigarettes as defined in this
Section or products subject to the tax levied on cigarettes pursuant to the provisions of R.S.
47:841(B).
(22) "Vending machine" means any receptacle used to store taxable articles which
vend such articles automatically.
(23) "Vending machine operator" means any person who controls the use of one or
more vending machines as to the supply of cigarettes or any tobacco products in the machine
or the receipts from cigarettes vended through such machines.
(24) "Wholesale dealers" are those dealers whose principal business is that of a
wholesaler, and who sells cigarettes, cigars, and smoking tobacco to retail dealers for purpose
of resale; and who is a bona fide wholesaler and fifty percent of whose total tobacco sales
are to retail stores other than their own or their subsidiaries within Louisiana. Wholesale
dealer shall include any person in the state who acquires cigarettes solely for the purpose of
resale in vending machines, provided such person services fifty or more cigarette vending
machines on selling locations in Louisiana other than their own. Wholesale dealers shall
include those dealers engaged in receiving bulk smoking tobacco for purposes of blending
and including those Louisiana dealers who were affixing cigarette and tobacco stamps as of
January 1, 1974.

Legislative History

Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §2; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §1; Acts 2000, No. 32, §1, eff. July 1, 2000; Acts 2013, No. 221, §3; Acts 2015, No. 94, §1; Acts 2025, No. 516, §1, eff. July 7, 2025.