HLS 15RS-1644 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 822
BY REPRESENTATIVE ARNOLD
TAX/EXCISE: Repeals the state excise tax levied on certain cigars
1 AN ACT
2To repeal R.S. 47:841(A)(2), relative to tobacco taxes; to repeal the tax levied on certain
3 cigars; and to provide for an effective date.
4Be it enacted by the Legislature of Louisiana:
5 Section 1. R.S. 47:841(A)(2) is hereby repealed in its entirety.
6 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
7and subsequently approved by the legislature, this Act shall become effective on July 1,
82015, or on the day following such approval by the legislature, whichever is later.
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 822 Original 2015 Regular Session Arnold
Abstract: Repeals the state excise tax levied on cigars invoiced by the manufacturer at
more than $120 per 1,000.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or
distribution of all cigarettes and tobacco products.
Present law levies a tax on cigars invoiced by the manufacturer at $120 per 1,000 or less at
8% of the invoice price. Additionally levies a tax on cigars invoiced by the manufacturer
at more than $120 per 1,000 of 20% of the invoice price.
Proposed law repeals the tax levied on cigars invoiced by the manufacturer at more than
$120 per 1,000 of 20% of the invoice price.
Effective July 1, 2015.
(Repeals R.S. 47:841(A)(2))
Page 1 of 1