§ 47:847 — Dealers required to affix stamps

Louisiana § 47:847

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§847. Dealers required to affix stamps
A. Every registered tobacco dealer holding a valid stamping agent designation
pursuant to R.S. 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 R.S. 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 R.S. 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 R.S. 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 R.S.
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 R.S. 47:849.
(iii) The stamping agent receiving the cigarettes holds an exporter license pursuant
to R.S. 26:902(5)(b) and submits a report pursuant to R.S. 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 R.S. 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.

Legislative History

Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.