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))