Vapor products tax to increase starting July 1

Updated June 28, 2023


BATON ROUGE – The excise tax rate that wholesalers and retailers pay on vapor products and electronic cigarettes will increase in Louisiana from five cents per milliliter to 15 cents per milliliter on July 1, 2023.

Act 414 of the 2023 Regular Session of the Louisiana Legislature increased the excise tax rate for consumable nicotine liquid solution or other materials containing nicotine that are depleted as a vapor product is used.

Retailers purchasing these products tax-free directly from online authorized manufacturers are required to pay the excise tax to the Louisiana Department of Revenue monthly. Compliance with payment of these taxes will be strictly enforced. Penalties, fines, and license forfeiture shall apply to tax delinquent wholesalers and retailers. Stores selling vapor products should expect increased inspections by enforcement agents.

Beginning Oct. 1, 2023, every vapor product manufacturer and alternative nicotine product manufacturer whose products are sold in Louisiana, whether directly or through a wholesale dealer, retail dealer, or similar intermediary or intermediaries, must register each product with the Louisiana Office of Alcohol and Tobacco Control (ATC). The Vapor Product and Alternative Nicotine Product Directory will be available on ATC’s website by Nov. 1, 2023.

Read Revenue Information Bulletin 23-016 for more information.

***

For media inquiries, contact:

Byron Henderson
Public Information Director
[email protected]

This contact information is for reporters or official representatives of media outlets. Please visit our contact page for information on personal and business related inquiries.


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.