RÉSUMÉ DIGEST
ACT 105 (HB 249) 2015 Regular Session Leger
Existing 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.
Existing 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.
New law extends the excise tax exemption for cigars or pipe tobacco to Dec. 31, 2025.
Effective July 1, 2015.
(Amends R.S. 47:854(B)