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))