Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011 ENROLLED
SENATE BILL NO. 210
BY SENATOR MORRELL
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
beginning on and after January 1, 2013 through December 31, 2016 this shall18
not be construed to include cigars or pipe tobacco, as defined and appropriately19
labeled in accordance with the Federal Food, Drug, and Cosmetic Act, the20
Family Smoking Prevention and Tobacco Control Act, also known as the21
Tobacco Control Act, and all applicable state laws, federal laws, and22
regulations, sampled on the premises of convention facilities during the23
Convention of the International Premium Cigar and Pipe Retailers Association.24
C. At no time shall there be any distribution of free samples of25
cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act, and the26
Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal27
ACT No. 341 SB NO. 210 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
laws and regulations. Furthermore, distribution of free samples of smokeless1
tobacco, as defined in the Federal Food, Drug, and Cosmetic Act, the Tobacco2
Control Act, shall be permitted only pursuant to all applicable federal laws and3
regulations.4
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: