Louisiana 2011 Regular Session

Louisiana House Bill HB268

Introduced
4/25/11  

Caption

Exempts cigars or smoking tobacco sampled at certain meetings and trade shows from the tobacco tax (OR -$50,000 GF RV See Note)

Impact

If passed, HB 268 would amend existing laws regarding the taxation of tobacco in Louisiana, particularly those governing the distribution and usage of tobacco products in commercial settings. The proposed measure would specifically exempt samples provided at private gatherings from the state tobacco tax, thereby potentially reducing tax revenue from these activities and altering the financial landscape for both state coffers and tobacco-related businesses.

Summary

House Bill 268 proposes an exemption from the state tobacco tax for cigars and smoking tobacco sampled at certain meetings and trade shows, specifically those organized by tobacco businesses and convenience store associations. The intent of the bill is to promote the tobacco industry by allowing products to be sampled without incurring tax liabilities. By exempting these samples, the bill aims to foster business engagement and marketing opportunities within the state's tobacco market.

Sentiment

The sentiment surrounding HB 268 appears to be supportive from stakeholders within the tobacco industry, who view the exemption as a means to enhance business operations and marketing strategies. However, there may be concerns among public health advocates and fiscal conservatives regarding the implications of exempting products from taxation, particularly in light of health issues associated with tobacco consumption. This duality emphasizes the balance legislators must seek between economic interests and public health priorities.

Contention

Notable points of contention may arise around the appropriateness of providing tax exemptions to an industry often criticized for its health impacts. Critics could argue that this bill sends a conflicting message about the state’s stance on tobacco use, potentially undermining public health efforts aimed at reducing smoking rates. Moreover, the potential loss of tax revenue could be a point of concern, leading to debates about fiscal responsibility and the allocation of state funds in the context of tobacco regulation.

Companion Bills

No companion bills found.

Previously Filed As

LA HB450

Exempts cigars or smoking tobacco sampled at certain meetings, conventions, and trade shows from the tobacco tax (OR -$50,000 GF RV See Note)

LA SB210

Temporarily exempts from tobacco tax cigars and smoking tobacco sampled during the Convention of the International Premium Cigar and Pipe Retailers. (8/15/11) (EN -$50,000 GF RV See Note)

LA HB1131

Provides that certain tobacco products sampled at convention facilities during professional meetings and trade shows shall be excepted from the intent and purposes of the tobacco tax

LA HB111

Extends the tax exemption period for cigars and pipe tobacco products sampled at the Premium Cigar Association convention (EN SEE FISC NOTE GF RV See Note)

LA HB365

Provides for the name of the organization sampling cigars or pipe tobacco on the premises of certain convention facilities (OR NO IMPACT GF RV See Note)

LA HB249

Extends the excise tax exemption for cigars or pipe tobacco products sampled during the Convention of the International Premium Cigar and Pipe Retailers Association (EN SEE FISC NOTE GF RV See Note)

LA HB127

Exempts from state excise and sales taxes certain items given free of charge as samples at conventions, trade shows, and similar events (EN +$555,779 GF EX See Note)

LA HCR216

Suspends, from Aug. 10, 2010, through Aug. 13, 2010, the state excise tax on cigars and smoking tobacco given away by a dealer (EN -$45,000 GF RV See Note)

LA HB63

Removes the sunset on a portion of the tax levied on cigarettes and increases the tax on cigars, cigarettes, smoking tobacco, and smokeless tobacco (OR +$121,900,000 GF RV See Note)

LA HB12

Repeals the discounts to licensed tobacco dealers for accurately reporting and remitting excise taxes on certain tobacco products and for stamping cigarettes (Item #22) (OR +$2,300,000 GF RV See Note)

Similar Bills

No similar bills found.