HLS 15RS-343 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 77
BY REPRESENTATIVE RITCHIE
TAX/TOBACCO TAX: (Constitutional Amendment) Levies an additional tax on cigarettes
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 4.2 of the Constitution of Louisiana, relative to taxes
3 on tobacco; to authorize an additional tax to be levied on cigarettes; to provide for
4 an effective date; to provide for submission of the proposed amendment to the
5 electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
9Article VII, Section 4.2 of the Constitution of Louisiana, to read as follows:
10 §4.2. Additional tax on cigarettes
11 Section 4.2. Imposition of tax. In addition to the tax levied in R.S. 47:841,
12 there is hereby levied an additional tax equal to five and eighteen-twentieths of one
13 cent per cigarette upon the sale, use, consumption, handling, or distribution of all
14 cigarettes as defined by law within the state of Louisiana.
15 Section 2. Be it further resolved that the provisions of the amendment contained in
16this Joint Resolution shall become effective on January 1, 2016.
17 Section 3. Be it further resolved that this proposed amendment shall be submitted
18to the electors of the state of Louisiana at the statewide election to be held on October 24,
192015.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-343 ORIGINAL
HB NO. 77
1 Section 4. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to levy an additional tax equal to $1.18 per
6 pack of 20 cigarettes? (January 1, 2016) (Adds Article VII, Section 4.2)
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)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.