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))