HLS 15RS-114 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 249
BY REPRESENTATIVE LEGER
TAX/TOBACCO TAX: Extends the excise tax exemption for cigars or pipe tobacco
products sampled during the Convention of the International Premium Cigar and
Pipe Retailers Association
1 AN ACT
2To amend and reenact R.S. 47:854(B), relative to the excise tax on tobacco; to extend the
3 excise tax exemption for samples of certain tobacco products; to provide for an
4 effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:854(B) is hereby amended and reenacted to read as follows:
7 ยง854. Declaration of intent and purpose of Chapter
8 * * *
9 B. It is further the intent and purpose of this Chapter that where a dealer
10 gives away cigars, cigarettes, or smoking tobacco for advertising or any other
11 purpose whatsoever the same shall be taxed in the same manner as if they were sold,
12 used, consumed, handled, or distributed in this state; however, for the taxable periods
13 beginning on and after January 1, 2013, through December 31, 2016 December 31,
14 2025, this shall not be construed to include cigars or pipe tobacco, as defined and
15 appropriately labeled in accordance with the Federal Food, Drug, and Cosmetic Act,
16 the Family Smoking Prevention and Tobacco Control Act, also known as the
17 Tobacco Control Act, and all applicable state laws, federal laws, and regulations,
18 sampled on the premises of convention facilities during the Convention of the
19 International Premium Cigar and Pipe Retailers Association.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-114 ENGROSSED
HB NO. 249
1 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
2and subsequently approved by the legislature, this Act shall become effective on July 1,
32015, or on the day following such approval by the legislature, whichever is later.
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 249 Engrossed 2015 Regular Session Leger
Abstract: Extends the excise tax exemption from Dec. 31, 2016, to Dec. 31, 2025, for
cigars or pipe tobacco sampled during the Convention of the International Premium
Cigar and Pipe Retailers Association.
Present law provides for the levy of an excise tax on all cigars, cigarettes, and smoking
tobacco sold, used, consumed, handled, or distributed in this state. The excise tax is
required to be collected when dealers give away cigars, cigarettes, or smoking tobacco for
advertising or other purposes.
Present law provides for an excise tax exemption until Dec. 31, 2016, for cigars or pipe
tobacco sampled on the premises of convention facilities during the Convention of the
International Premium Cigar and Pipe Retailers Association.
Proposed law extends the excise tax exemption for cigars or pipe tobacco from Dec. 31,
2016, to Dec. 31, 2025.
Effective July 1, 2015.
(Amends R.S. 47:854(B))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Extend expiration of the excise tax exemption from Dec. 31, 2021 to Dec. 31,
2025.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.