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 77 Original 2015 Regular Session Ritchie
Abstract: Levies an additional tax of $1.18 per pack of 20 cigarettes thereby increasing the total
tax per pack of 20 cigarettes from 36¢ per pack to $1.54 per pack.
Present law (R.S. 47:841) provides for the levy of a tax upon the sale, use, consumption, handling,
or distribution of all cigarettes in La. The amount of the tax is 36¢ per pack of 20 cigarettes.
Proposed constitutional amendment provides for the levy of an additional tax upon cigarettes equal
to five and eighteen-twentieths of one cent per cigarette thereby increasing the total tax per pack of
20 cigarettes from 36¢ to $1.54 per pack.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 24, 2015.
Effective Jan. 1, 2016.
(Adds Const. Art. VII, § 4.2)