HLS 10RS-1758 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1131
BY REPRESENTATIVE GIROD JACKSON
TAX/EXCISE: Provides that certain tobacco products sampled at convention facilities
during professional meetings and trade shows shall be excepted from the intent and
purposes of the tobacco tax
AN ACT1
To amend and reenact R.S. 47:854, relative to the tax on tobacco; to provide relative to the2
intent and purposes of the tobacco tax; to except certain tobacco products sampled3
at convention facilities from the purposes of such tax; and to provide for related4
matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:854 is hereby amended and reenacted to read as follows: 7
ยง854. Declaration of intent and purpose of Chapter 8
A. It is the intent and purpose of this Chapter to levy an excise tax on all9
cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used,10
consumed, handled, or distributed in this state, except as provided in R.S. 47:855 and11
to collect same from the dealer who first sells, uses, consumes, handles, or distributes12
the same in the State of Louisiana. 13
B. It is further the intent and purpose of this Chapter that where a dealer14
gives away cigars, cigarettes, or smoking tobacco for advertising or any other15
purpose whatsoever the same shall be taxed in the same manner as if they were sold,16
used, consumed, handled, or distributed in this state; however, this shall not be17
construed to include cigars or smoking tobacco sampled on the premises of18 HLS 10RS-1758 ORIGINAL
HB NO. 1131
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
convention facilities during private professional meetings and trade shows which are1
produced or organized by tobacco businesses or convenience store associations.2
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Girod Jackson HB No. 1131
Abstract: Provides that cigars and smoking tobacco sampled at convention facilities during
certain professional meetings and trade shows shall not be considered "given away"
for purposes of the excise tax on such products.
Present law provides that the intent and purpose of present law is to levy an excise tax on all
cigars, cigarettes and smoking tobacco sold, used, consumed, handled, or distributed in LA
and to collect same from the dealer who first sells, uses, consumes, handles or distributes the
same in this state.
Present law further provides that in cases where a dealer gives away tobacco products for
advertising or any other purpose, that transaction shall be taxed in the same manner as if they
were sold, used, consumed, handled or distributed in this state.
Proposed law retains present law but clarifies that present law shall not be construed to
include cigars and smoking tobacco sampled at convention facilities during private
professional meetings and trade shows produced or organized by tobacco businesses or
convenience store associations.
(Amends R.S. 47:854)