Alerts & Updates
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Thank Congress for Defending the Premium Cigar Industry
April 18, 2019The US Food and Drug Administration (FDA) is threatening the premium cigar industry, the thousands of small businesses, employees, and […]
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Senator Marco Rubio Re-introduces Legislation to Protect Premium Cigars
January 10, 2019Late last week, Senator Marco Rubio (R-FL) reintroduced legislation that would protect the premium cigar industry from ongoing federal regulations […]
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Louisiana: Urge Legislators to Oppose Smoking Ban
April 11, 2018House Bill 881 proposes a sweeping a smoking ban across Louisiana. This legislation would remove existing exemptions for retail tobacco […]
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Key Contacts
Louisiana Department of Revenue
Taxpayer Services Division
Excise Taxes Section
(225) 219-7656
Louisiana Board of Ethics
(225) 219-5600
Submit a question
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
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 the 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).
Louisiana HB 244 (2019) states that no retail dealer shall purchase or sell tobacco products, alternative nicotine products, or vapor products for resale except from a wholesale dealer operating with a valid unsuspended wholesale dealer permit.
| Form Type / Name | Form Number / Link |
| Louisiana Department of Revenue Tobacco Tax Information | Tobacco Tax Info |
| Louisiana Department of Revenue Tax Forms | Tax Forms |
Cigar and Smoking Tobacco Definitions
Restrictions
Louisiana law prohibits smoking in any: public building; elementary or secondary school property, school grounds, playgrounds, premises, property including but not limited to land, improvements, and school facilities, campus of any school, buildings on the campus, school buses, and any school vehicle used for the provision of academic and extracurricular programs and administration; public place, including banks, educational facilities, health care facilities, hotel and motel lobbies, laundromats, public transportation facilities, reception areas, restaurants, retail food product and marketing establishments, retail service establishments, retail stores, shopping malls, sports arenas, theaters, and waiting rooms; place of employment, including work areas, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, employee cafeterias, hallways, and vehicles; private residences used as a licensed childcare, adult daycare, or health care facility; and outdoor area proximate to a state office building where smoking is prohibited.
La. Rev. Stat. § 40:1291.11: General smoking prohibitions
La. Rev. Stat. §40:1291.3. : Definitions
“No smoking” signs or the international “No smoking” symbol consisting of a pictorial representation of a burning cigarette enclosed in a red circle with a bar across it must be clearly and conspicuously posted by the owner, operator, manager, or other person in control in every public building, public place, and place of employment where smoking is prohibited.
La. Rev. Stat. §40:1291.21: Notice of prohibition of smoking
State law does not restrict the power of any parish, city, town, or village to adopt and enforce additional local laws, ordinances, or regulations that comply with at least the minimum applicable standards to establish smoke-free public places.
La. Rev. Stat. § 40:§1291.11: General smoking prohibitions; exemptions
The following are exempt from the ban on smoking, subject to conditions:
- Private homes, private residences, and private automobiles, unless used for childcare or daycare of if a private vehicle is being used for the public transportation of children or as part of health care or daycare transportation
- Limousines under private hire
- Designated hotel or motel rooms
- 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 (found 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 Permitonline.
- 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 (found at http://www.atc.rev.state.la.us/docs/Class%20AG%20Application%20Packet%20FINAL.pdf) 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 (found at http://www.atc.rev.state.la.us/docs/Class%20AG%20Application%20Packet%20FINAL.pdf) may not admit any person under 18 years of age on the licensed premises at any time.
- The outdoor area of places of employment, except that the owner or manager of such business may post signs prohibiting smoking in any such outdoor area
- Private and semiprivate rooms or apartments in assisted living residences, and other long-term care facilities that are occupied by one or more persons, who are all smokers and who have requested in writing to be placed in a room where smoking is permitted; provided that smoke from such rooms or apartments does not infiltrate into areas where smoking is prohibited
- Designated smoking areas in which gaming operations are permitted to occur upon a riverboat, at the official gaming establishment, at a facility licensed for the operation of electronic video draw poker devices, at an eligible facility licensed for the operation of slot machines, by a licensed charitable organization, or at a pari-mutuel wagering facility or off-track wagering facility which is licensed for operation and regulated, or any other gaming operations authorized by law, except that smoking shall be prohibited in all restaurants, including snack bars and any other type of eating area whether or not such area is separated from the gaming area, that are located within the facilities where gaming operations are conducted regardless of any type of license issued relevant to the operation of the restaurant.
- All workplaces of any manufacturer, importer, wholesaler or distributor of tobacco products, of any tobacco leaf dealer or processor, and all tobacco storage facilities
- Convention facilities during the time such facilities are being used for professional meetings and trade shows which are not open to the public that are produced or organized by tobacco businesses or convenience store associations where tobacco products are displayed and limited to the location of such meetings or shows and during the time such facilities are used by a carnival organization, traditionally known as a krewe or a courir de Mardi Gras for the purpose of the conduct of a Mardi Gras ball and limited to the location of such ball
- Designated and well-ventilated smoking rooms in nursing homes which permit smoking provided that the designated smoking room is not the reception area, lobby, waiting room, dining room, or any other room or area defined as a public place
- A hotel or motel room operated by a casino or gaming operation which is rented to a guest
- An outdoor patio, whether or not food is served
- Any school property that is rented, leased, or otherwise made available for use for non-educational purposes
La. Rev. Stat. § 40:§1291.11: General smoking prohibitions; exemptions
La. Rev. Stat. §40:1291.3. : Definitions
Individuals under 18 years of age cannot buy or possess any tobacco product, alternative nicotine product, or vapor product. However, it is not illegal for a person under 18 years of age to possess a tobacco product, alternative nicotine product, or vapor product under any of the following circumstances:
- When a person under 18 years of age is accompanied by a parent, spouse, or legal guardian 21 years of age or older
- In private residences
- When the tobacco product, alternative nicotine product, or vapor product is handled during the course and scope of his or her employment and required in the performance of such person’s duties
Staff reported that minors aged 14 to 17 may work in tobacco retail stores, but Louisiana employers who want to employ a minor under 18 years of age must file an Application to Employ Minors Under Age 18 with the Louisiana Workforce Commission.
La. Rev. Stat. § 14:91.8E-F: Unlawful sale, purchase, or possession of tobacco, alternative nicotine product, or vapor product
Similarly, it is illegal for any manufacturer, distributor, retailer, or other people knowingly to sell or distribute any tobacco product, alternative nicotine product, or vapor product to a person under the age of 18 unless the minors receipt of the products is from an employer when required in the performance of such person’s duties.
La. Rev. Stat. § 14:91.8C: Unlawful sale, purchase, or possession of tobacco, alternative nicotine product, or vapor product
At every point of purchase, a sign in not less than a 30-point type must be displayed that reads, “LOUISIANA LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS, ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS TO PERSONS UNDER AGE 18.” Tobacco product vending machines must display an identical sign in not less than 22-point type.
La. Rev. Stat. § 14:91.8C-D: Signs required
It is the intent of the legislature that enforcement of La. Rev. Stat. § 14:91.8 will be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation and application of state and local laws and regulations, the provisions of La. Rev. Stat. § 14:91.8 will supersede existing or subsequently adopted local ordinances or regulations which relate to the sale, promotion, and distribution of tobacco products, alternative nicotine product, or vapor product.
La. Rev. Stat. § 14:91.8B: Unlawful sale, purchase, or possession of tobacco, alternative nicotine product, or vapor product; signs required; penalties
In Louisiana, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, these products will be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in the state. However, for the taxable periods beginning on and after January 1, 2013, through December 31, 2016, the tax does not apply to cigars or pipe tobacco sampled on the premises of convention facilities during the Convention of the International Premium Cigar and Pipe Retailers Association. Furthermore, distribution of free samples of smokeless tobacco is permitted only pursuant to all applicable federal laws and regulations.
La. Rev. Stat. § 47:854: Declaration of intent and purpose of Chapter
No person may distribute or cause to be distributed to persons under 18 years of age a promotional sample of any tobacco product, alternative nicotine product, or vapor product.
La. Rev. Stat. § 14:91.6A: Unlawful distribution of sample tobacco products, alternative nicotine products, or vapor products to a person under age 18; penalty
Staff reported that a Tobacco Retail Dealer Permit is required for the distribution of tobacco samples.
It is the intent of the legislature that enforcement of La. Rev. Stat. § 14:91.8 will be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation and application of state and local laws and regulations, the provisions of La. Rev. Stat. § 14:91.8 will supersede existing or subsequently adopted local ordinances or regulations which relate to the sale, promotion, and distribution of tobacco products, alternative nicotine product, or vapor product.
La. Rev. Stat. § 14:91.8B: Unlawful sale, purchase, or possession of tobacco, alternative nicotine product, or vapor product; signs required; penalties
Operating Your Business
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. 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.
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.
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).
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.
- Businesses that do not already possess a valid alcoholic beverage permit but wish to sell alcohol must obtain a Responsible Vendor Permit online.
- 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:§1291.3: Definitions
La. Rev. Stat. § 26:934: Requirements for certification
Localities may require additional business licenses.
| Form Type / Name | Form Number / Link |
| Louisiana Alcohol and Tobacco Control: Permits | Permits |
| Permit Application Packet: Tobacco Retail Dealer, Vending Machine Operator & Tobacconist | Retailer Permit Application |
| Permit Application Packet: Tobacco Wholesale Dealer | Wholesaler Permit Application |
| Tobacco-Wholesale Dealer Ownership Information | Schedule B |
| Tobacco-Wholesale Dealer Supplier & Product List | Schedule C |
| Tobacco Tax Return | Form R-5604 |
| Tobacco Tax Return – Instructions | Form 5604-I |
| Tobacco Tax Schedule of Credits | Form R-5604-B(C) |
| Tobacco Tax Schedule of Purchases | Form R-5604-B(P) |
Political Involvement
Each lobbyist must register electronically with the Louisiana Board of Ethics within 5 days after employment as a lobbyist or within 5 days after the first action requiring his or her registration as a lobbyist by completing the registration process on the Louisiana Ethics Administration Program website and paying a fee of $110 per lobbying branch. Registrations expire on December 31st of each year and must be renewed annually between December 1st and January 31st on the Lobbyist Online System.
La. Rev. Stat. § 24:53: Registration of lobbyists with the board; a compilation of information
Each registered lobbyist is also required to receive a minimum of 1 hour of education and training on the provisions of the Louisiana Revised Statutes and the Code of Governmental Ethics which the Board of Ethics determines are relevant to such a lobbyist during each year that the lobbyist is registered. There is no fee for this training, and a list of upcoming lobbying seminars can be found on the Louisiana Ethics Administration Program website.
La. Rev. Stat. § 42:1170A(4): Ethics education; mandatory requirements
Each registered lobbyist is required to electronically file a monthly report of all expenditures on or before the 25th day of each month (unless otherwise noted) through the Lobbyist Online System. The filing deadlines for 2019 can be found on the Louisiana Ethics Administrations Program website.
La. Rev. Stat. § 24:55: Lobbyist expenditure reports
La. Rev. Stat. § 49:76: Lobbyist expenditure reports
La. Rev. Stat. § 33-9666: Lobbyist expenditure reports
| Form Type / Name | Form Number / Link |
| Louisiana Ethics Administration Program | Lobbying Portal |
| Lobbyist Online System | Online System |
| FAQs | FAQs |
Shipping Regulations
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.
La. Rev. Stat. § 47:872: Delivery sales of cigarettes
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”).
La. Rev. Stat. § 47:844: Dealer permits
Additional information about licensing in Hawaii is available at the Operating Your Business and Definitions link above.
Louisiana does not have any specific age verification requirements for the shipping of tobacco products to consumers. Sellers must comply with general age verification requirements.
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.
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 the Department of Revenue staff recommended that interested parties contact the applicable town, city, or parish.
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.