HLS 11RS-493 ENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 591
BY REPRESENTATIVE RITCHIE
TAX/TOBACCO TAX: Removes termination of the applicability of a certain portion of the
tax levied on cigarettes
AN ACT1
To amend and reenact Section 4 of Act No. 32 of the 2000 Regular Session of the2
Legislature, as amended and reenacted by Act No. 21 of the 2002 Regular Session3
of the Legislature, relative to the tobacco tax; to remove termination of the4
applicability of a certain portion of the tax levied on cigarettes; to provide for an5
effective date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Section 4 of Act No. 32 of the 2000 Regular Session of the Legislature,8
as amended and reenacted by Act No. 21 of the 2002 Regular Session of the Legislature, is9
hereby amended and reenacted to read as follows:10
Section 4. The increase in the cigarette tax levied by Section 1 of this Act11
shall be effective for the period beginning on July 1, 2000 and ending on June 30,12
2012.13
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor14
and subsequently approved by the legislature, this Act shall become effective on July 1,15
2011, or on the day following such approval by the legislature, whichever is later.16 HLS 11RS-493 ENGROSSED
HB NO. 591
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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)]
Ritchie HB No. 591
Abstract: Removes the June 30, 2012, termination date for levying a tax of four-twentieths
of one cent per cigarette, making that portion of the tax permanent.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or
distribution of all cigars, cigarettes, and smoking and smokeless tobacco in La.
Present law levies a tax on cigarettes at the rate of .36¢ per pack. However, authorization
for the levy of a tax of four-twentieths of one cent per cigarette is set to terminate on June
30, 2012.
Proposed law retains present law but removes the June 30, 2012, termination date for levying
the tax of four-twentieths of one cent per cigarette, making the levy of this portion of the tax
on cigarettes permanent.
Effective July 1, 2011.
(Amends §4 of Act No. 32 of 2000 R.S. as amended by Act No. 21 of 2002 R.S.)