Frequently Asked Questions
Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?
Wholesale dealers are to pay the tax based on the quantity of product purchased for sale in Louisiana. Retail dealers who obtain non-tax-paid product or who manufacture the consumable vapor product are to pay the tax on the consumable vapor product purchased and/or produced for sale in Louisiana. However, if the retail dealer obtains tax-paid product it must be stated on the invoice from the wholesaler.top of page