Retail dealers who sell vapor products in Louisiana must comply with state registration, permitting, tax, product approval, purchasing, age-verification, and recordkeeping requirements.
Visit the Louisiana Office of Alcohol and Tobacco Control for more information.
Before You Sell Vapor Products
Before selling vapor products in Louisiana, make sure you:
- Have the required Louisiana retail dealer permit.
- Are registered with the Louisiana Department of Revenue, if required.
- Purchase vapor products only from properly licensed wholesalers.
- Verify that products are listed in the Louisiana ATC VAPE Directory.
- File and pay any required taxes electronically.
- Verify that purchasers meet the legal age requirement.
- Keep invoices and records for all vapor product inventory.
Retail Dealer Permit
A retail dealer is any business that sells or offers vapor products for sale at retail.
Retail dealers must have the required permit before selling vapor products in Louisiana. A separate permit may be required for each business location.
Apply for a Retail Dealer Permit
Approved Vapor Products
Louisiana law requires vapor products offered for sale in the state to be listed in the Louisiana ATC VAPE Directory.
Products not listed in the directory may not be sold, offered for sale, or possessed for sale in Louisiana.
Retail dealers should verify products before purchasing inventory and should check the directory regularly because it may be updated.
View ATC VAPE Directory
Purchasing Inventory
Retail dealers may not purchase vapor products for resale except from a wholesale dealer with a valid Louisiana wholesale dealer permit.
Retailers should keep invoices showing:
- Product name
- Supplier name
- Date purchased
- Quantity purchased
- Proof the product was purchased from an authorized wholesale dealer
Vapor Products Tax
Vapor products are subject to Louisiana excise tax.
The current tax rate is $0.15 per milliliter of consumable nicotine liquid solution or other nicotine-containing material used in the vapor product.
Returns and payments must be filed electronically when required.
File your returns and make payments using LaTAP.
Age Verification
Vapor products may not be sold to anyone under the legal minimum age.
Retail dealers should verify the purchaser’s age before completing the sale. Violations may result in penalties, permit action, or other enforcement.
Recordkeeping
Retail dealers must maintain records related to vapor product purchases, inventory, and sales.
Records should be available for inspection and should include invoices, distributor information, inventory records, and tax records.
