ENROLLED
ACT No. 105
2015 Regular Session
HOUSE BILL NO. 249
BY REPRESENTATIVE LEGER
1 AN ACT
2 To 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.
5 Be 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 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 249 ENROLLED
1 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
2 and subsequently approved by the legislature, this Act shall become effective on July 1,
3 2015, or on the day following such approval by the legislature, whichever is later.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.