HLS 15RS-862 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 187
BY REPRESENTATIVE MORENO
TAX/EXCISE: Authorizes a parish governing authority to levy an excise tax on tobacco
products
1 AN ACT
2To enact R.S. 47:841.2, relative to excise taxes on tobacco; to authorize certain political
3 subdivisions to levy an excise tax on certain tobacco products; to provide for the use
4 of the avails of the tax; to require voter approval of such tax; to provide for certain
5 requirements and limitations; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:841.2 is hereby enacted to read as follows:
8 ยง841.2. Imposition of excise tax on tobacco products; parish governing authorities;
9 voter approval; requirements and limitations
10 A. Notwithstanding any other provision of law to the contrary, a parish
11 governing authority may levy an excise tax upon the sale, use, or consumption of all
12 tobacco products as defined in R.S. 47:842 at retail within the boundaries of the
13 parish. The excise tax authorized according to the provisions of this Section shall
14 be in addition to sales and use taxes levied by state, parish, and any other taxing
15 authority and shall be collected at the same time and in the same manner as set forth
16 in Chapter 2 of this Subtitle; however, the excise tax authorized by this Section shall
17 be imposed only after the question of its imposition has been approved by a majority
18 of the registered voters within the parish voting on a proposition authorizing the tax
19 at an election held for that purpose in accordance with the Louisiana Election Code.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-862 ORIGINAL
HB NO. 187
1 B. The avails of the tax authorized by this Section shall be used for any
2 lawful purpose determined by the parish governing authority including using the
3 avails of the tax to finance the sale of bonds in the manner provided by law.
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)]
HB 187 Original 2015 Regular Session Moreno
Abstract: Authorizes a parish governing authority to levy an excise tax upon the sale, use,
or consumption of tobacco products.
Proposed law authorizes a parish governing authority to levy an excise tax upon the sale,
use, or consumption of all tobacco products within its boundaries. The excise tax shall be
in addition to sales and use taxes levied on tobacco products by the state and local political
subdivisions.
Proposed law provides that the excise tax shall be imposed only after the question of its
imposition has been approved by a majority of the registered voters within the parish voting
on a proposition authorizing the tax at an election held for that purpose.
Proposed law requires the avails of the tax to be used for any lawful purpose determined by
the parish governing authority including financing for the sale of bonds.
(Adds R.S. 47:841.2)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.