Louisiana does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Louisiana has specific restrictions concerning the shipping of cigarettes to consumers. In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
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”).
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. There are no additional tax requirements for the shipment of tobacco products. Sellers must pay all applicable taxes.
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.
Additional information about taxation in the state, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.
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