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 was 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 do not contain 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 is not required to complete the 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 include your Louisiana Revenue Account Number on your return to ensure your account receives credit for your payment.