IPCPR Legislative | Louisiana

Louisiana

lousiana

Louisiana State Contact Information

Louisiana Department of Revenue
Taxpayer Services Division
Excise Taxes Section
(225) 219-7656

Louisiana Board of Ethics
(225) 219-5600
Submit a question: http://ethics.la.gov/ContactUsEmail.aspx

Taxation in Louisiana

 

Louisiana imposes a tax on the sale, use, consumption, handling, or distribution of all cigars, cigarettes, and smoking and smokeless tobacco within the state of Louisiana.

 

La. Rev. Stat. § 47:841: Imposition of Tax

 

The Louisiana Revised Statutes contain no specific provision relating to the authority of localities to levy additional taxes on tobacco products. Department of Revenue staff could not confirm whether localities can levy additional taxes on tobacco products, and Department of Revenue staff recommended that interested parties contact the applicable town, city, or parish.

The tax on cigars is based on the manufacturer’s net invoice price per thousand: at $120 per thousand or less, the tax is 8%; at more than $120 per thousand, the tax is 20%. The tax on other smoking tobacco is 33% of the manufacturer’s net invoice price, and the tax on smokeless tobacco is 20% of the manufacturer’s net invoice price.

 

La. Rev. Stat. § 47:841: Imposition of Tax

Every registered tobacco dealer receiving and handling cigars and smoking tobaccos in Louisiana upon which the tax has not been previously paid must, on or before the 20th day of each month, file a Tobacco Tax Return (Form R-5604), a Tobacco Tax Schedule of Credits (Form R-5604-B(C)), and a Tobacco Tax Schedule of Purchases (Form R-5604-B(P)), along with payment for taxes due.

 

La. Rev. Stat. § 47:851: Dealers receiving unstamped and/or nontax paid cigarettes, cigars, and smoking tobaccos required to file monthly reports and maintain records

 

Taxes can be filed electronically through the Department of Revenue’s Louisiana Taxpayer Access Point (LaTAP) at https://latap.revenue.louisiana.gov/_/.

Louisiana Department of Revenue: Tax Forms

 

Form R-5604: Tobacco Tax Return
http://www.revenue.louisiana.gov/taxforms/5604(11_06).pdf

 

Form 5604-I: Instructions for Louisiana Tobacco Tax Return
http://revenue.louisiana.gov/TaxForms/5604i(11_13).pdf

 

Form R-5604-B(C): Tobacco Tax Schedule of Credits
http://revenue.louisiana.gov/TaxForms/5604%20B(C)(11_13)F.pdf

 

Form R-5604-B(P): Tobacco Tax Schedule of Purchases
http://revenue.louisiana.gov/TaxForms/5604%20B(P)(11_13)F.pdf

Definitions in Lousiana

 

“Smoking” means inhaling, exhaling, burning, carrying, or possessing any lighted tobacco product, including cigarettes, cigars, pipe tobacco, and any other lighted combustible plant material.

 

La. Rev. Stat. § 40:1300.253(14)

 

A “cigar” is 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.

 

La. Rev. Stat. § 47:842(3)

 

“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.

 

La. Rev. Stat. § 47:842(15)

 

“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 pipe or cigarette.

 

La. Rev. Stat. § 47:842(16)

 

A “dealer” is any person who manufactures or purchases cigars, cigarettes, or smoking tobacco for distribution, sale, use, or consumption in 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 Louisiana.

 

La. Rev. Stat. § 47:842(5)

 

A “retail dealer” is 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.

 

La. Rev. Stat. § 47:842(12)

 

A “wholesale dealer” is a dealer 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 50% of whose total tobacco sales are to retail stores other than their own or their subsidiaries, or parent companies within Louisiana.

 

La. Rev. Stat. § 47:842(22)

 

A “manufacturer” is anyone engaged in the manufacture, production, or foreign importation of tobacco products.

 

La. Rev. Stat. § 47:842(7)

 

The “invoice price” is the manufacturer’s 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 tobacco products tax.

 

La. Rev. Stat. § 47:842(6)

 

“Sales” or “sells” 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.

 

La. Rev. Stat. § 47:842(13)

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