§ 47:854 — Declaration of intent and purpose of Chapter

§854. Declaration of intent and purpose of Chapter
A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars,
cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled,
or distributed in this state, except as provided in R.S. 47:855, and to collect same from the
dealer who first sells, uses, consumes, handles, or distributes the same in the state of
Louisiana.
B. It is further the intent and purpose of this Chapter that, except as provided in R.S.
47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or
any other purpose whatsoever, the products shall be taxed in the same manner as if they were
sold, used, consumed, handled, or distributed in this state.
C. At no time shall there be any distribution of free samples of cigarettes, as defined
in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with
21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution
of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic
Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal
laws and regulations.

Legislative History

Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.