Louisiana 2016 1st Special Session

Louisiana House Bill HB12

Introduced
2/12/16  
Introduced
2/12/16  
Refer
2/12/16  
Refer
2/12/16  

Caption

Repeals the discounts to licensed tobacco dealers for accurately reporting and remitting excise taxes on certain tobacco products and for stamping cigarettes (Item #22) (OR +$2,300,000 GF RV See Note)

Impact

The proposed law's repeal of the discount could lead to increased tax revenue for the state from tobacco sales. However, it may also have ramifications for tobacco dealers, especially smaller businesses, as the immediate financial relief provided through the discounts will be revoked. Some stakeholders have expressed concern that this change might affect the competitiveness of local retailers, potentially leading to increased prices for consumers when dealers pass on the increased costs associated with higher taxes. Furthermore, the removal of the discount may affect compliance rates, as the incentive for timely reporting is diminished.

Summary

House Bill 12 aims to amend existing tax regulations by repealing the 6% discount that has historically been provided to licensed tobacco dealers for accurately reporting and remitting excise taxes on certain tobacco products, including cigarettes. This legislation intends to discontinue financial incentives that have been offered to both in-state and out-of-state wholesalers, specifically for complying with tax obligations related to purchasing and stamping tobacco products. By making this change, the state government seeks to increase revenue from tobacco taxes without these previously granted discounts, which could lead to a more straightforward tax collection process.

Sentiment

Overall, the sentiment surrounding House Bill 12 appears to be mixed. Supporters believe that eliminating unnecessary discounts can streamline the tax process and ensure that all tobacco dealers contribute their fair share towards state revenues. Conversely, opponents argue that this change disproportionately impacts smaller tobacco businesses that rely on such discounts for financial viability. The discussions underscore tensions between the need for state revenue and the potential burden that increased taxes might impose on local businesses and consumers.

Contention

Notable points of contention include debates over whether eliminating the discount could lead to unintended negative consequences, such as a decrease in compliance among dealers or an increase in illegal sales, which might arise as businesses seek to offset costs. Furthermore, the issue revolves around balancing the need for state funding against the economic pressures faced by local tobacco dealers, leading to significant discussions among lawmakers and interest groups involved in the tobacco industry.

Companion Bills

No companion bills found.

Similar Bills

TX SB1142

Relating to regulation of discount drug card program operators; authorizing administrative and civil penalties; authorizing fees; expanding a registration requirement.

TX HB3028

Relating to regulation of certain conduct by discount health care program operators, or concerning discount health care programs, that relates to prescription drugs or prescription drug benefits; authorizing administrative and civil penalties.

CA AB2128

State parks: California Admission Day: discounted admission.

TX SB2339

Relating to the regulation of discount health care programs by the Texas Department of Insurance; providing penalties.

KS SB289

Requiring economic development electric rate discounts offered by public utilities to cover the incremental and variable costs to serve customers that receive such a discount.

CA AB1312

Hospital pricing.

CA AB1722

Alcoholic beverage licensees: restrictions: coupons.

KS SB81

Prohibiting large facilities receiving certain tariffs or failing to meet workforce and electric demand requirements from qualifying for economic development electric rates.