§849. Interstate business of tobacco dealers
A.A registered tobacco dealer holding a valid stamping agent designation as
provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only
if it first affixes the stamp required by the other state to the package containing the cigarettes.
If the law of the other state permits the sale of the cigarettes to consumers in a package not
bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it
first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B.A dealer may not purchase or possess unstamped cigarettes in this state for sale
into another state where the manufacturer and brand family of the cigarettes are not at the
time of sale listed on this
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§849. Interstate business of tobacco dealers
A. A registered tobacco dealer holding a valid stamping agent designation as
provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only
if it first affixes the stamp required by the other state to the package containing the cigarettes.
If the law of the other state permits the sale of the cigarettes to consumers in a package not
bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it
first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B. A dealer may not purchase or possess unstamped cigarettes in this state for sale
into another state where the manufacturer and brand family of the cigarettes are not at the
time of sale listed on this state's directory unless it holds an exporter license pursuant to R.S.
26:902(2)(b). The dealer holding an exporter license shall affix the stamp required by the
other state to the package containing the cigarettes within seventy-two hours after receipt.
However, if the law of the other state permits the sale of the cigarettes to consumers in a
package not bearing a stamp, the dealer may sell cigarettes into the other state without a
stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other
state. The dealer shall ensure that any cigarettes and roll-your-own tobacco in its stock that
are not listed on the attorney general's state directory of products approved for sale in or into
the state are kept separate and apart from stock that is approved for sale in or into the state.
C. Any registered tobacco dealer desiring to engage in interstate business shall
furnish a bond for that purpose. This bond shall be in addition to the bond provided for in
R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector.
D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell
cigarettes from this state into another state if the sale would violate the law of the other state,
or affix the stamp required by the other state or pay the excise, use, or similar tax imposed
by the other state if doing so would violate the law of the other state.