HLS 20RS-917 ORIGINAL
2020 Regular Session
HOUSE BILL NO. 365
BY REPRESENTATIVE HUGHES
TAX/TOBACCO TAX: Provides for the name of the organization sampling cigars or pipe
tobacco on the premises of certain convention facilities
1 AN ACT
2To amend and reenact R.S. 47:854(B), relative to the excise tax on tobacco; to provide with
3 respect to the organization subject to the excise tax exemption on samples of certain
4 tobacco products sampled on the premises of convention facilities; to provide for an
5 effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:854(B) is hereby amended and reenacted to read as follows:
8 ยง854. Declaration of intent and purpose of Chapter
9 * * *
10 B. It is further the intent and purpose of this Chapter that where a dealer
11 gives away cigars, cigarettes, or smoking tobacco for advertising or any other
12 purpose whatsoever the products shall be taxed in the same manner as if they were
13 sold, used, consumed, handled, or distributed in this state; however, for the taxable
14 periods beginning on and after January 1, 2013, through December 31, 2025, this
15 shall not be construed to include cigars or pipe tobacco, as defined and appropriately
16 labeled in accordance with the Federal Food, Drug, and Cosmetic Act, the Family
17 Smoking Prevention and Tobacco Control Act, also known as the Tobacco Control
18 Act, and all applicable state laws, federal laws, and regulations, sampled on the
19 premises of convention facilities during the convention of the International Premium
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-917 ORIGINAL
HB NO. 365
1 Cigar and Pipe Retailers Association Premium Cigar Association Annual Trade
2 Show.
3 * * *
4 Section 2. This Act shall become effective upon signature by the governor or, if not
5signed by the governor, upon expiration of the time for bills to become law without signature
6by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
7vetoed by the governor and subsequently approved by the legislature, this Act shall become
8effective on the day following such approval.
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 365 Original 2020 Regular Session Hughes
Abstract: Changes the name of the organization subject to the excise tax exemption on
cigars or pipe tobacco sampled on the premises of convention facilities from the
International Premium Cigar and Pipe Retailers Association to the Premium Cigar
Association Annual Trade Show.
Present law provides for the levy of an excise tax on all cigars, cigarettes, and smoking
tobacco sold, used, consumed, handled, or distributed in this state. The excise tax is
required to be collected when dealers give away cigars, cigarettes, or smoking tobacco for
advertising or other purposes.
Present law provides for an excise tax exemption until Dec. 31, 2025, for cigars or pipe
tobacco sampled on the premises of convention facilities during the International Premium
Cigar and Pipe Retailers Association convention.
Proposed law retains present law but changes the name of the organization subject to the
excise tax exemption on cigars or pipe tobacco sampled on the premises of convention
facilities from the International Premium Cigar and Pipe Retailers Association to the
Premium Cigar Association Annual Trade Show.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:854(B))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.