Louisiana 2015 Regular Session

Louisiana House Bill HB515

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/13/15  

Caption

Levies an additional tax on certain tobacco products and levies a tax on certain vapor products and electronic cigarettes

Impact

The implementation of HB 515 is expected to impact state revenue by significantly increasing the tax burden on tobacco users and retailers. By expanding the tax scope to include vapor products, the state aims to address growing public health concerns related to vaping in addition to traditional tobacco products. The revenue generated from these taxes is intended to support enforcement activities related to tobacco regulation by establishing a dedicated fund for the office of alcohol and tobacco control, thereby enhancing regulatory oversight and compliance.

Summary

House Bill 515 proposes to levy additional taxes on certain tobacco products including cigars, smoking tobacco, and smokeless tobacco, as well as to introduce a tax on vapor products and electronic cigarettes. The bill suggests increasing the existing tax rates substantially, with the rate for cigars rising from 8% to 16%, smoking tobacco from 33% to 66%, and smokeless tobacco from 20% to 40% of the invoice price. Furthermore, it introduces an excise tax of five cents per milliliter on nicotine liquid used in vapor products. This reflects a significant shift in the state's approach to managing tobacco product taxation and regulation.

Sentiment

The sentiment surrounding HB 515 is likely to be mixed, with supporters advocating for increased taxation as a necessary public health measure aimed at reducing tobacco consumption and mitigating the public health impacts associated with smoking and vaping. Critics, however, may see this as an excessive financial burden on consumers and businesses in the tobacco sector, potentially leading to unintended consequences such as increased black market activity or reduced tax compliance among retailers.

Contention

Notable points of contention include the fairness of imposing significantly higher taxes on already heavily taxed products and the potential implications for consumers and businesses. Advocates of the bill argue that higher prices will deter smoking and vaping among young people, thereby enhancing public health. Opponents, however, may express concerns about the economic impact on tobacco retailers and the broader market implications of such steep tax increases, particularly in areas where cigarette consumption is already declining.

Companion Bills

No companion bills found.

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