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 544 Original 2015 Regular Session Gaines
Abstract: Levies an additional tax of $1.50 per pack of 20 cigarettes thereby increasing the total
tax per pack of 20 cigarettes from 36¢ per pack to $1.86 per pack.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or distribution
of all cigarettes. The amount of the tax per pack of 20 cigarettes is 36¢.
Proposed law retains present law but levies an additional tax upon cigarettes equal to 7.5¢ per
cigarette thereby increasing the total tax per pack of 20 cigarettes from 36¢ per pack to $1.86 per
pack of 20 cigarettes.
Proposed law provides that the additional tax shall apply to all cigarette products purchased by retail
dealers and wholesale dealers on and after July 1, 2015, but shall not apply to stamped products and
unused tax stamps in the possession of wholesale dealers prior to July 1, 2015. Requires all
wholesale and retail dealers to file an inventory with the Dept. of Revenue by Aug. 1, 2015, of all
cigarettes on hand prior to July 1, 2015.
Proposed law authorizes the Dept. of Revenue to adopt rules and regulations as to the filing of the
inventory report.
Effective July 1, 2015.
(Adds R.S. 47:841(B)(6))