Frequently Asked Questions
I am a convenience store in Louisiana that buys all my consumable vapor products from a licensed wholesale dealer. Do I need to be licensed by the Department?
Since you are buying tax-paid consumable vapor products, you are not required to file and pay the excise tax on vapor products. You do need a tobacco retail dealer permit from the Louisiana Office of Alcohol and Tobacco Control and you need to be registered with the Department of Revenue for the remission of sales tax. If at any time you buy non-tax paid consumable vapor products, you would be liable for the excise tax and must be registered with the Department to pay that tax. If you wish to not be liable for the excise tax, make sure that you are buying tax-paid consumable vapor products. Asking the seller for a license or making sure the excise tax is applied to the invoice is an indication that the consumable vapor products you are buying are already tax paid. A listing of authorized tobacco wholesale dealers 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