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 380 Original 2015 Regular Session Hollis
Abstract: Requires the stamping of cigarettes prior to selling and distribution instead of
immediately upon receipt.
Present law requires the stamping of cigarettes with tobacco tax stamps immediately upon receipt
of the cigarettes by a tobacco dealer.
Proposed law changes present law to require that tobacco dealers stamp cigarettes with a tobacco tax
stamp prior to the sale or distribution of the cigarettes.
Proposed law removes prima facia presumption that cigarettes in possession of a tobacco dealer
which are unstamped are possessed in violation of present law.
Present law requires a tobacco dealer engaged in interstate business to furnish a bond. Further
allows a tobacco dealer to set aside a certain amount of his cigarette inventory for interstate
commerce business without being stamped.
Proposed law removes the inventory provisions allowing for cigarettes to be set aside and retains the
furnishing of the bond requirements as provided by present law.
(Amends R.S. 47:843(D)(1), 847(A) and (D), and 849(C))