Tobacco Products Permits

Who Must File?

Every person who sells or is about to engage in the business of selling cigarettes, cigars, or other tobacco products at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or nontax paid cigarettes, cigars, or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale or any or all of the articles taxed in accordance with R.S. 47:841-869.

Permits and Fees

Permits must be obtained before beginning business. Applications for registration certificates and permits must be made to the Office of Alcohol and Tobacco Control and must be renewed annually.

1. Retail Dealer Registration Certificate: $25 per year or any portion thereof issued to any dealer, not otherwise required to obtain a permit, other than a wholesale dealer or vending machine operator for each retail outlet where cigars, cigarettes, or the tobacco products are offered for sale either over the counter or by vending machine.
2. Retail Dealer Permit: $25 per year or any portion thereof issued to a dealer other than a wholesale dealer or vending machine operator for each retail outlet where cigars, cigarettes, or other tobacco products are offered for sale either over the counter or by vending machine.
3. Vending Machine Operator Permit: $75 per year or any portion thereof issued to a vending machine operator operating one or more vending machines. This permit is not required for licensed wholesale dealers operating vending machines. Permit expires June 30 each year.
4. Vending Machine Permit: $5 per machine per year or any portion thereof issued to the vending machine operator or wholesale dealer for each vending machine with the permit to be affixed to the front surface of the vending machine. Permit expires June 30 each year.
5. Wholesale Dealer Permit: $75 per year or any portion thereof issued to a wholesale dealer for each wholesale place of business. Permit expires December 31st each year.
6. Tobacconist Permit: $100 per year or any portion thereof issued to any bona fide tobacco retailer engaged in receiving bulk smoking tobacco for the purpose of blending such tobacco for retail sale at a particular outlet where 50 percent or more of the total purchases for the preceding 12 months were purchases of tobacco products, excluding cigarettes. Permit expires based on Parish code listed in LAC 55:VII:3107.

Date Fees Due

Permits must be obtained and fees paid before beginning business. Fees for the permit annual renewal must be paid before the expiration of the permit. Retail dealer certificates and permit renewals are staggered according to the parish where the business is located.