Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?

holesale dealers are to pay the tax based on the quantity of product purchased for sale in Louisiana. Retail dealers who obtain non-tax-paid product or who manufacture the consumable vapor product are to pay the tax on the consumable vapor product purchased and/or produced for sale in Louisiana. However, if the retail dealer obtains tax-paid product it must be stated on the invoice from the wholesaler.