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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 from tobacco tax cigars and smoking tobacco
sampled during the Convention of the International Premium Cigar and Pipe Retailers.
(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 convention facilities during certain3
conventions 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
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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, 2016 this shall1
not be construed to include cigars or pipe tobacco, as defined and appropriately2
labeled in accordance with the Federal Food, Drug, and Cosmetic Act, the3
Tobacco Control Act, and all applicable state laws, federal laws, and4
regulations, sampled on the premises of convention facilities during the5
Convention of the International Premium Cigar and Pipe Retailers.6
C. At no time shall there be any distribution of free samples of7
cigarettes, as defined in the Federal Food, Drug, and Cosmetics Act, and the8
Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal9
laws and regulations. Furthermore, distribution of free samples of smokeless10
tobacco, as defined in the Federal Food, Drug, and Cosmetic Act, the Tobacco11
Control Act, shall only be permitted pursuant to all applicable federal laws and12
regulations.13
The original instrument was prepared by Cathy Wells. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Danielle Doiron.
DIGEST
Morrell (SB 210)
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, and pipe
tobacco sampled on the premises of convention facilities during the Convention of the
International Premium Cigar and Pipe Retailers.
Proposed law prohibits the distribution of free samples of cigarettes. Further provides for the
distribution of free samples of smokeless tobacco pursuant to all applicable state and federal
laws, and regulations.
Effective for taxable periods beginning on and after Jan. 1, 2013 through taxable periods
ending on Dec. 31, 2016.
Effective August 15, 2011.
(Amends R.S. 47:854) SB NO. 210
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Exempts cigars and pipe tobacco from the state tax on tobacco sampled at
convention facilities during the Convention of the International Premium
Cigar and Pipe Retailers.
2. Extends the effective date for taxable periods to December 31, 2016.
3. Prohibits the distribution of free samples of cigarettes, as defined in the
Federal Food, Drug, and Cosmetics Act, and the Tobacco Act, pursuant to all
applicable federal laws and regulations.
4. Provides for the distribution of free samples of smokeless tobacco, as defined
in the Federal Food, Drug, and Cosmetic Act, the Tobacco Control Act, and
pursuant to all applicable federal laws and regulations.