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 Original 2015 Regular Session Leger
Abstract: Extends the excise tax exemption from Dec. 31, 2016, to Dec. 31, 2021, 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, 2021.
Eff. July 1, 2015.
(Amends R.S. 47:854(B))