HLS 25RS-878 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 517
BY REPRESENTATIVE BRASS
TAX/TOBACCO TAX: Increases the excise tax levied on vapor products and electronic
cigarettes and changes the basis of the tax to a percentage of the invoice price of
these products
1 AN ACT
2To amend and reenact R.S. 47:841(F), relative to the tobacco tax; to levy an additional tax
3 on vapor products and electronic cigarettes; to provide for the basis to which the tax
4 is calculated; to provide with respect to the application of the tax on vapor products
5 and electronic cigarettes in the inventory of certain retail and wholesale dealers; to
6 provide for an effective date; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:841(F) is hereby amended and reenacted to read as follows:
9 §841. Imposition of tax
10 There is hereby levied a tax upon the sale, use, consumption, handling, or
11 distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor
12 products and electronic cigarettes as defined herein, within the state of Louisiana,
13 according to the classification and rates hereinafter set forth:
14 * * *
15 F. Vapor products and electronic cigarettes. Upon vapor products and
16 electronic cigarettes, a tax of fifteen cents per milliliter of consumable nicotine liquid
17 solution or other material containing nicotine that is depleted as a vapor product is
18 used thirty-three percent of the invoice price of these products as defined in this
19 Chapter.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-878 ORIGINAL
HB NO. 517
1 Section 2. The increase in the tax imposed on vapor products and electronic
2cigarettes by this Act shall apply to all vapor products and electronic cigarettes purchased
3by retail dealers and wholesale dealers on and after July 1, 2025, and shall not apply to
4stamped products and unused tax stamps in the possession of wholesale dealers prior to July
51, 2025. All wholesale and retail dealers shall file an inventory with the secretary of the
6Department of Revenue of all vapor products and electronic cigarettes on hand prior to July
71, 2025. The inventory shall be filed by August 1, 2025. The secretary of the Department
8of Revenue shall have authority to adopt rules and regulations as to the filing of the
9inventory report.
10 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 517 Original 2025 Regular Session Brass
Abstract: Changes the tax levied on vapor products and electronic cigarettes from .15¢ per
milliliter of consumable nicotine liquid solution or other material containing nicotine
that is depleted as a vapor product is used to 33% of the invoice price of these
products.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or
distribution of all vapor products and electronic cigarettes. The rate of tax is .15¢ per
milliliter of consumable nicotine liquid solution or other material containing nicotine that
is depleted as a vapor product is used.
Proposed law changes the tax levied on vapor products and electronic cigarettes from .15¢
per milliliter of consumable nicotine liquid solution or other material containing nicotine that
is depleted as a vapor product is used to 33% of the invoice price of these products.
Proposed law provides that the increase in the tax imposed on vapor products and electronic
cigarettes shall apply to all vapor products and electronic cigarettes 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 are required to file an inventory with the secretary of the
Dept. of Revenue of all vapor products and electronic cigarettes on hand prior to July 1,
2025. The inventory shall be filed by Aug. 1, 2025.
Effective July 1, 2025.
(Amends R.S. 47:841(F))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.