IPCPR Legislative | Operating Your Business in Louisiana

Operating Your Business in Louisiana

lousiana

Operating Your Business in Louisiana

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.

 

La. Rev. Stat. § 47:844: Dealer permits

 

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/_/.

 

The following establishments may sell or serve both alcohol and tobacco, subject to certain conditions:

 

  • Any licensed retail tobacco business
    • A “retail tobacco business” means a business utilized primarily for the sale of tobacco products and accessories and in which the sale of other products is incidental.
    • Retail tobacco businesses must obtain either a Retail Dealer Permit ($25 fee) or a Tobacconist Permit ($100 fee) by filing the Tobacco Retail Dealer, Vending Machine Operator & Tobacconist Permit Application Packet with the Louisiana Office of Alcohol & Tobacco Control (available at http://www.atc.rev.state.la.us/docs/tobacco%20retail%20dealer%20application.pdf).
    • Businesses that do not already possess a valid alcoholic beverage permit but wish to sell alcohol must obtain a Responsible Vendor Permit online at http://atc.la.gov/print-your-rv-permit.php.
      • 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.
    • Any bar
      • 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.
      • Holders of Class A-General Retail Permits may not admit any person under 18 years of age on the licensed premises at any time.

 

La. Rev. Stat. § 40:1300.256B: Exemptions
La. Rev. Stat. § 40:1300.253: Definitions
La. Rev. Stat. § 26:934: Requirements for certification

 

Localities may require additional business licenses.

Louisiana Alcohol and Tobacco Control: Permits
http://www.atc.rev.state.la.us/renew-online-info.php

 

Tobacco Retail Dealer, Vending Machine Operator & Tobacconist Permit Application Packet

http://www.atc.rev.state.la.us/docs/tobacco%20retail%20dealer%20application.pdf

 

Tobacco Wholesale Dealer Permit Application Packet
http://www.atc.rev.state.la.us/docs/tobacco%20wholesale%20dealer%20application.pdf

 

Schedule B: Tobacco Wholesale Dealer Ownership Information
http://www.atc.rev.state.la.us/docs/tobacco%20schedule%20b%20form.pdf

 

Schedule C: Tobacco Wholesale Dealer Supplier & Product List
http://www.atc.rev.state.la.us/docs/tobacco%20schedule%20c%20form.pdf

 

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

 

 

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