HLS 21RS-888 ENGROSSED
2021 Regular Session
HOUSE BILL NO. 525
BY REPRESENTATIVE HARRIS
TAX/TOBACCO TAX: Excludes certain products from the excise tax levied on tobacco
1 AN ACT
2To amend and reenact R.S. 47:842(15), relative to taxation of tobacco products; to provide
3 for the definition of smokeless tobacco; to exclude certain products; to provide for
4 effectiveness; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:842(15) is hereby amended and reenacted to read as follows:
7 ยง842. Definitions
8 As used in this Chapter, the following terms have the meaning ascribed to
9 them in this Section, unless the context clearly indicates otherwise:
10 * * *
11 (15) "Smokeless tobacco" means all smokeless tobacco including but not
12 limited to fine cut, long cut, packed in pouches, snuff, snuff flower, chewing
13 tobacco, cavendish, plugs, twists, shorts, refuse and other scraps, clippings and
14 sweepings of tobacco, and other forms of loose tobacco, articles and products made
15 of tobacco, or a tobacco substitute. Smokeless tobacco shall not mean any product
16 which includes nicotine if the product does not contain any other substance
17 considered to be smokeless tobacco.
18 * * *
19 Section 2. This Act shall become effective upon signature by the governor or, if not
20signed by the governor, upon expiration of the time for bills to become law without signature
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-888 ENGROSSED
HB NO. 525
1by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
2vetoed by the governor and subsequently approved by the legislature, this Act shall become
3effective 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 525 Engrossed 2021 Regular Session Harris
Abstract: Excludes certain smokeless tobacco products the basis of which is nicotine, from
the taxation of smokeless tobacco products.
Present law imposes a tax of 20% of the invoice price of smokeless tobacco.
Present law defines smokeless tobacco as all smokeless tobacco including but not limited
to fine cut, long cut, packed in pouches, snuff, snuff flower, chewing tobacco, cavendish,
plugs, twists, shorts, refuse and other scrapes, clippings and sweepings of tobacco, and other
forms of loose tobacco, articles and products made of tobacco, or a tobacco substitute.
Proposed law retains present law but amends the definition of smokeless tobacco to exclude
any product which includes nicotine if the product does not contain any other substance
considered to be smokeless tobacco. Further excludes these types of products from the 20%
tax imposed in present law.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:842(15))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Remove language referencing pharmaceutical grade nicotine from the exclusion.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.