SLS 23RS-212 ORIGINAL
2023 Regular Session
SENATE BILL NO. 224
BY SENATOR ROBERT MILLS
TAX/TAXATION. Provides relative to excise taxes imposed upon certain tobacco products.
(gov sig)
1 AN ACT
2 To amend and reenact R.S. 47:841(A)(1) and to repeal R.S. 47:841(A)(2), relative to
3 tobacco tax; to reduce the tobacco tax rate on all cigars; to repeal the higher tobacco
4 tax rate on cigars; to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:841(A)(1) is hereby amended and reenacted to read as follows:
7 ยง841. Imposition of tax
8 There is hereby levied a tax upon the sale, use, consumption, handling, or
9 distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor
10 products and electronic cigarettes as defined herein, within the state of Louisiana,
11 according to the classification and rates hereinafter set forth:
12 A. Cigars.
(1) Upon cigars, invoiced by the manufacturer at one hundred twenty dollars
13
14 per thousand or less a tax of eight percent of the invoice price as defined in this
15 Chapter.
16 * * *
17 Section 2. R.S. 47:841(A)(2) is hereby repealed in its entirety.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 224
SLS 23RS-212 ORIGINAL
1 Section 3. The provisions of this Act shall be applicable to taxable periods beginning
on or after August 1, 2023.
2
3 Section 4. This Act shall become effective upon signature by the governor or, if not
4 signed by the governor, upon expiration of the time for bills to become law without signature
5 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
6 vetoed by the governor and subsequently approved by the legislature, this Act shall become
7 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Emily W. Toler.
DIGEST
SB 224 Original 2023 Regular Session Robert Mills
Present law levies a tax upon the sale, use, consumption, handling, or distribution of all
cigars, cigarettes, smoking and smokeless tobacco, and vapor products and electronic
cigarettes as cigars.
Proposed law provides all cigars are taxed at a rate of eight percent of the invoice price.
Present law provides cigars invoiced by the manufacturer at more than $120 per thousand
are taxed at the rate of 20% of the invoice price.
Proposed law repeals present law.
Proposed law shall be applicable to taxable periods beginning on or after August 1, 2023.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:841(A)(1); repeals R.S. 47:841(A)(2))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.