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 111 Original 2023 Regular Session Hughes
Abstract: Makes permanent the excise tax exemption for cigars and pipe tobacco products sampled
at the International Premium Cigar and Pipe Retailers Association convention by repealing
the exemption's termination date.
Present law, R.S. 47:841 et seq., levies a tax upon the sale, use, consumption, handling, or
distribution of cigars, cigarettes, smoking and smokeless tobacco, vapor products, and electronic
cigarettes according to classifications and rates provided in present law.
Present law exempts from this tobacco tax cigars and pipe tobacco sampled on the premises of
convention facilities during the convention of the International Premium Cigar and Pipe Retailers
Association. Provides that the exemption is effective through Dec. 31, 2025.
Proposed law repeals the Dec. 31, 2025, termination date for this exemption, thereby making the
exemption permanent. Proposed law otherwise retains present law.
(Amends R.S. 47:854(B))