HLS 15RS-114 REENGROSSED
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 products shall be taxed in the same manner as if they
12 were sold, used, consumed, handled, or distributed in this state; however, for the
13 taxable periods beginning on and after January 1, 2013, through December 31, 2016
14 December 31, 2025, this shall not be construed to include cigars or pipe tobacco, as
15 defined and appropriately labeled in accordance with the Federal Food, Drug, and
16 Cosmetic Act, the Family Smoking Prevention and Tobacco Control Act, also known
17 as the Tobacco Control Act, and all applicable state laws, federal laws, and
18 regulations, sampled on the premises of convention facilities during the Convention
19 convention of the 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 REENGROSSED
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 Reengrossed 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 International Premium
Cigar and Pipe Retailers Association convention.
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.
The House Floor Amendments to the engrossed bill:
1. Make technical changes.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.