Retail Dealers of Vapor Products

Who must file

Act 94 of the 2015 Regular Session of the Louisiana Legislature amended R.S. 47:841 and 842 to impose a tax of five cents per milliliter on consumable vapor products. This tax is effective August 1, 2015. The tax is due from the dealer who first sells, consumes, handles or distributes vapor products in Louisiana.

Any retailer receiving vapor products from a source other than a Louisiana Authorized Tobacco Wholesaler will need to file a Tobacco Tax Return for Retail Dealers of Vapor Products, Form R-5608. This return must be completed by retail dealers who receive ANY vapor products from sources on which the excise tax has not been paid. This return should also be completed by retail dealers who blend products to form a consumable liquid solution that is depleted as a vapor. Vapor products that contain no nicotine are not subject to the excise tax.

Vapor products received from Louisiana Authorized Tobacco Wholesalers will have the tax paid by the wholesale dealer. A retail dealer who purchases ALL of his vapor products from a registered Louisiana Authorized Tobacco Wholesaler does not need to complete this return. A listing of Louisiana Authorized Tobacco Wholesalers may be found on the Office of Alcohol and Tobacco Control’s website at http://www.atc.rev.state.la.us/authorized-tobacco-wholesalers.php.

Rate of tax

$0.05 per milliliters of consumable vapor product

Date tax due

The return must be filed for each calendar month beginning with August 2015 and is due by the 20th day of the month following the month being reported. Returns and payments not submitted timely are subject to penalty and interest. If you must file a return and payment, please be sure to include your Louisiana Revenue Account Number (found above) on your return to ensure your account receives credit for your payment.

For more information, see Frequently Asked Questions on Tax on Vapor Products and Revenue Information Bulletin No. 15-032.