Retail Dealers of Vapor Products

Who Must File?

The dealer who first sells, consumes, handles or distributes vapor products in Louisiana is required to file a return and pay the taxes

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 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 https://atc.louisiana.gov/.

Rate of Tax

Taxable Period Tax Rate
Beginning on July 1, 2023 15 cents
Prior to July 1, 2023 5 cents

Date Tax Due

The return and payment must be filed on or before the 20th day of the month following the month the taxable month. .

Updated November 07, 2024


Filing Dates


News & Announcements

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

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August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.


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