Tobacco Tax

Who Must File?

Any person who manufacturers or imports cigars, cigarettes, smoking or smokeless tobacco for distribution, sale, use, or consumption in Louisiana is required to file a return.

Tobacco tax returns and payments must be submitted electronically.

Rate of Tax

Cigars:

Manufacturer’s net invoice price per thousand.

• Up to $120 per thousand – 8%.
• Over $120 per thousand – 20%.

Cigarettes:

Five and four-tenths cent per cigarette.

Smoking Tobacco:

33% of manufacturer’s net invoice price.

Smokeless Tobacco:

20% of manufacturer’s net invoice price.

Vapor Products:

• For periods beginning on or after July 1, 2023: $0.15 per milliliter of consumable vapor product.
• For periods prior to July 1, 2023: $0.05 per milliliter of consumable vapor product

Date Tax Due

Every registered tobacco dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for sale, removing, or otherwise distributing the cigarettes in or into the state to wholesale dealers or retail outlets. Tax stamps can only be purchased from the Louisiana Department of Revenue and must be affixed on the premises of the wholesale tobacco dealer.

Registered tobacco dealers that are receiving and handling cigarettes, cigars, smoking tobacco, smokeless tobacco, or vapor products in Louisiana upon which tax has not been previously paid must file a return by the 20th day of the month following the close of a calendar month.

Bond Requirements

Every registered wholesale tobacco dealer is required to furnish to the Secretary of Revenue a bond in the minimum amount of $2,500 or an amount that is satisfactory to the Secretary based on the volume of the dealer’s business.