SLS 11RS-378 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 210
BY SENATOR MORRELL
TAX/TAXATION. Temporarily exempts cigars and smoking tobacco sampled at certain
meetings, conventions, and trade shows for the tobacco tax. (8/15/11)
AN ACT1
To amend and reenact R.S. 47:854, relative to the intent and purposes of the tax on tobacco;2
to exempt certain tobacco products sampled at certain meetings, conventions, and3
trade shows from the purposes of such tax; to provide for the taxable periods in4
which the exemption applies; and to provide for related 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 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 other purpose15
whatsoever the same shall be taxed in the same manner as if they were sold, used,16
consumed, handled or distributed in this state; however, for the taxable periods17 SB NO. 210
SLS 11RS-378 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
beginning on and after January 1, 2013 through December 31, 2015 this shall1
not be construed to include cigars or smoking tobacco sampled on the premises2
of convention facilities during private professional meetings, conventions, and3
trade shows which are produced or organized by tobacco businesses, trade show4
companies or associations affiliated with the tobacco industry.5
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Cathy Wells.
DIGEST
Present law provides for the levy of a tax upon the sales, use, consumption, handling, or
distribution of all cigars, cigarettes, and smoking and smokeless tobacco. Further provides
that the tax be collected from the dealer who first sells, uses, consumes, handles, or
distributes the tobacco in this state.
Present law provides that where a dealer gives away cigars, cigarettes, or smoking tobacco
for advertising or any other purpose whatsoever, the tobacco 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 exempts, from the state tax on tobacco, cigars, or
smoking tobacco sampled on the premises of convention facilities during private
professional meetings, conventions, and trade shows which are produced or organized by
tobacco businesses, trade show companies or associations affiliated with the tobacco
industry.
Effective for taxable periods beginning on and after Jan. 1, 2013 through taxable periods
ending on Dec. 31, 2015.
Effective August 15, 2011
(Amends R.S. 47:854)