RÉSUMÉ DIGEST
ACT 116 (HB 111) 2023 Regular Session Hughes
Existing 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 existing law.
Existing law provides a time-limited exemption from the tobacco tax for cigars and pipe
tobacco sampled on the premises of convention facilities during the convention of a
particular cigar and pipe retailers' association.
Prior law provided that the exemption was effective through December 31, 2025. New law
extends the exemption through December 31, 2030.
Prior law referred to the convention of the International Premium Cigar and Pipe Retailers
Association.
New law changes the name of the association from the International Premium Cigar and Pipe
Retailers Association to the Premium Cigar Association.
Effective August 1, 2023.
(Amends R.S. 47:854(B))