HLS 13RS-1063 ORIGINAL
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Regular Session, 2013
HOUSE BILL NO. 537
BY REPRESENTATIVE KATRINA JACKSON
TAX/TOBACCO TAX: (Constitutional Amendment) Levies an additional tax on cigarettes
and other tobacco products and authorizes the dedication of such monies
A JOINT RESOLUTION1
Proposing to add Article VII, Section 4.2 of the Constitution of Louisiana, relative to taxes2
on tobacco products; to authorize an additional tax to be levied on certain tobacco3
products; to provide for an effective date; to provide for submission of the proposed4
amendment to the electors; and to provide for related matters.5
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members6
elected to each house concurring, that there shall be submitted to the electors of the state of7
Louisiana, for their approval or rejection in the manner provided by law, a proposal to add8
Article VII, Section 4.2 of the Constitution of Louisiana, to read as follows:9
§4.2. Cigarette and Tobacco Tax Rates10
Section 4.2.(A) Imposition of tax. In addition to the tax levied in R.S.11
47:841, there is hereby levied an additional tax upon the sale, use, consumption,12
handling, or distribution of all cigarettes and other tobacco products, as defined by13
law, within the state of Louisiana, according to the classification and rates14
hereinafter set forth:15
(1) Cigarettes. Upon cigarettes, an additional tax of sixty-eight twentieths of16
one cent per cigarette.17
(2) Other tobacco products. Upon other tobacco products, including cigars,18
smoking tobacco, and smokeless tobacco, an additional tax of fifteen percent of the19
manufacturer's invoice price.20 HLS 13RS-1063 ORIGINAL
HB NO. 537
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(B) The monies generated as a result of this additional tax may be dedicated1
as provided by law.2
Section 2. Be it further resolved that the provisions of the amendment contained in3
this Joint Resolution shall become effective on January 1, 2015.4
Section 3. Be it further resolved that this proposed amendment shall be submitted5
to the electors of the state of Louisiana at the statewide election to be held on November 4,6
2014.7
Section 4. Be it further resolved that on the official ballot to be used at the election,8
there shall be printed a proposition, upon which the electors of the state shall be permitted9
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as10
follows:11
Do you support an amendment to levy an additional tax on cigars, cigarettes,12
smoking tobacco, and smokeless tobacco and to authorize the dedication of13
such monies? (January 1, 2015) (Adds Article VII, Section 4.2)14
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)]
Katrina Jackson HB No. 537
Abstract: To levy an additional tax on cigarettes and other tobacco products and to
authorize the dedication of such monies.
Present law (R.S. 47:841) 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.
Proposed constitutional amendment provides for the levying of an additional tax upon
cigarettes and other tobacco products as follows:
(1)Upon cigarettes, a tax of sixty-eight twentieths of one cent per cigarette, or 3.4¢ per
cigarette or 68¢ per pack of 20 cigarettes.
(2)Upon other tobacco products, including cigars, smoking tobacco, and smokeless
tobacco, a tax of 15% of the manufacturer's invoice price.
Proposed constitutional amendment authorizes the dedication of the monies generated as a
result of this additional tax as provided by law.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 4, 2014. HLS 13RS-1063 ORIGINAL
HB NO. 537
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Effective Jan. 1, 2015.
(Adds Const. Art. VII, Section 4.2)