HLS 25RS-597 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 390
BY REPRESENTATIVE MANDIE LANDRY
TAX/TOBACCO TAX: Levies an additional tax on cigarettes
1 AN ACT
2To enact R.S. 47:841(B)(8), relative to the tobacco tax; to levy an additional tax on
3 cigarettes; to provide with respect to the application of the tax on cigarettes in the
4 inventory of certain retail and wholesale dealers; to provide for an effective date; and
5 to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:841(B)(8) is hereby enacted to read as follows:
8 §841. Imposition of tax
9 There is hereby levied a tax upon the sale, use, consumption, handling, or
10 distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor
11 products and electronic cigarettes as defined herein, within the state of Louisiana,
12 according to the classification and rates hereinafter set forth:
13 * * *
14 B. Cigarettes.
15 * * *
16 (8) In addition to the tax levied in Paragraphs (1), (2), and (4) through (7) of
17 this Subsection and in Paragraph (3) of this Subsection as continued in effect by
18 Article VII, Section 4.1 of the Constitution of Louisiana, there is hereby levied an
19 additional tax of one and thirteen-twentieths of one cent per cigarette.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-597 ORIGINAL
HB NO. 390
1 Section 2. The increase in the tax imposed on cigarettes by this Act shall apply to
2all cigarette products purchased by retail dealers and wholesale dealers on and after July 1,
32025, and shall not apply to stamped products and unused tax stamps in the possession of
4wholesale dealers prior to July 1, 2025. All wholesale and retail dealers shall file an
5inventory with the secretary of the Department of Revenue of all cigarettes on hand prior to
6July 1, 2025. The inventory shall be filed by August 1, 2025. The secretary of the
7Department of Revenue shall have authority to adopt rules and regulations as to the filing
8of the inventory report.
9 Section 3. This Act shall become effective on July 1, 2025.
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 390 Original 2025 Regular Session Mandie Landry
Abstract: Levies an additional tax of .33¢ per pack of 20 cigarettes thereby increasing the
total tax per pack of 20 cigarettes from $1.08 per pack to $1.41 per pack.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or
distribution of all cigarettes. The rate of tax per pack of 20 cigarettes is $1.08 per pack.
Proposed law retains present law but levies an additional tax upon cigarettes equal to 1-13/20
of 1¢ per cigarette thereby increasing the total tax per pack of 20 cigarettes from $1.08 per
pack to $1.41 per pack.
Proposed law provides that the tax imposed by proposed law shall apply to all cigarette
products purchased by retail dealers and wholesale dealers on and after July 1, 2025, and
shall not apply to stamped products and unused tax stamps in the possession of wholesale
dealers prior to July 1, 2025. All wholesale and retail dealers shall file an inventory with the
secretary of the Dept. of Revenue of all cigarettes on hand prior to July 1, 2025. The
inventory shall be filed by Aug. 1, 2025.
Effective on July 1, 2025.
(Adds R.S. 47:841(B)(8))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.