ENROLLED
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 591
BY REPRESENTATIVES RITCHIE, ARNOLD, AUBERT, AUSTIN BADON, BOBBY
BADON, BISHOP, BROSSETT, BURRELL, DIXON, DOWNS, EDWARDS,
FRANKLIN, HARDY, HENDERSON, HINES, HOFFMANN, HONORE,
MICHAEL JACKSON, ROSALIND JONES, LAFONTA, LEGER, MONTOUCET,
MORENO, PATRICIA SMITH, ST. GERMAIN, STIAES, AND WOOTON AND
SENATORS DORSEY AND HEI TMEIER
AN ACT1
To amend and reenact R.S. 47:841(B)(2) and Section 4 of Act No. 32 of the 2000 Regular2
Session of the Legislature, as amended and reenacted by Act No. 21 of the 20023
Regular Session of the Legislature, and to enact R.S. 47:841(G), relative to the4
tobacco tax; to remove termination of the applicability of a certain portion of the tax5
levied on cigarettes; to provide for the use of the avails of the tax; to provide for an6
effective date; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:841(B)(2) is hereby amended and reenacted and R.S. 47:841(G)9
is hereby enacted to read as follows: 10
ยง841. Imposition of tax11
There is hereby levied a tax upon the sale, use, consumption, handling, or12
distribution of all cigars, cigarettes, and smoking and smokeless tobacco, as defined13
herein, within the state of Louisiana, according to the classification and rates14
hereinafter set forth:15
* * *16
B. Cigarettes.17
* * *18 ENROLLEDHB NO. 591
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(2) In addition to the tax levied in Paragraph (1) of this Subsection there is1
hereby levied an additional tax of four twentieths of one cent per cigarette, the avails2
of which shall be available for appropriation as provided in Subsection G of this3
Section.4
* * *5
G. After satisfaction of the requirements of Subsection F of this Section, all6
remaining revenues derived from the tax imposed pursuant to Paragraph (B)(2) of7
this Section shall be deposited into the state general fund and shall be available8
exclusively for the support of expenditures for the direct provision of health care9
services which are eligible for federal financial participation. In the event that there10
is insufficient federal financial participation available to support such services in any11
fiscal year, these monies may be appropriated to support state programs to provide12
for the services. On the last day of November of each year the secretary of the13
Department of Revenue shall provide to the chairman of the Joint Legislative14
Committee on the Budget and the commissioner of administration an official15
estimate of the amount of state revenues received within the previous twelve months16
which were derived from the tax imposed pursuant to Paragraph (B)(2) of this17
Section. The estimate shall be utilized by the commissioner of administration in the18
preparation of the following year's executive budget in which a recommendation19
shall be made to appropriate such amount for the purposes provided herein.20
Section 2. Section 4 of Act No. 32 of the 2000 Regular Session of the Legislature,21
as amended and reenacted by Act No. 21 of the 2002 Regular Session of the Legislature, is22
hereby amended and reenacted to read as follows:23
Section 4. The increase in the cigarette tax levied by Section 1 of this Act24
shall be effective for the period beginning on July 1, 2000 and ending on June 30,25
2012.26 ENROLLEDHB NO. 591
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Section 3. This Act shall become effective on July 1, 2011; if vetoed by the governor1
and subsequently approved by the legislature, this Act shall become effective on July 1,2
2011, or on the day following such approval by the legislature, whichever is later.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: