Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving non-tax paid cigars or other tobacco products must apply for and obtain a permit for each place of business and each vending machine from the Office of Alcohol and Tobacco Control (“ATC”).
Tobacco retailers must first register with the Louisiana Department of Revenue for the Louisiana sales and use tax by completing the Online Business Registration at https://latap.revenue.louisiana.gov/_/#3. Retailers must then obtain either a Retail Dealer Permit ($25) or a Tobacconist Permit ($100) by filing a Tobacco Retail Dealer, Vending Machine Operator & Tobacconist Permit Application Packet and applicable schedules with the ATC for each place of business. Retail Dealer Permits are valid for one year and must be renewed according to the dates listed in La. Admin. Code 55:VII:3107. Permits may be renewed online through the ATC Online Renewal Portal at http://www.atc.rev.state.la.us/Online%20Renewal%20Portal.php.
Tobacco wholesalers must obtain a Wholesale Dealer Permit by filing a Tobacco Wholesale Dealer Permit Application Packet, applicable schedules, and a $75 permit fee with the Louisiana Office of Alcohol & Tobacco Control for each place of business. Wholesale Dealer Permits are valid for one year and expire on December 31st each year. Permits may be renewed online through the ATC Online Renewal Portal at http://www.atc.rev.state.la.us/Online%20Renewal%20Portal.php.
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
Any employee of a vendor who is authorized to sell or serve alcoholic beverages or tobacco products in the normal course of his or her employment or deals with customers who purchase or consume alcoholic beverages or tobacco products must attend a Responsible Vendor Class and obtain a Responsible Server Permit within 45 days of their hire date. Responsible Vendor classes are held on a regular basis throughout the state and are provided to individuals for a fee of $25 per person.
A “bar” is a business that holds a Class A-General Retail Permit and the primary purpose of such business is to serve alcoholic beverages for consumption by guests on the premises and in which the serving of food is only incidental to the consumption of those beverages, including taverns, nightclubs, cocktail lounges, and cabarets. Holders must have equipped a permanent wet bar with a non-movable sink and a back-bar and must staff a bartender whose primary duty is to open and/or prepare beverage alcohol products for consumption on the premises by paying customers, or prepared with an appropriate lid or cover on the container for take-out service.