How much is the excise tax on consumable vapor products?


For tax periods beginning on or after July 1, 2023, the excise tax on vapor products is at the rate of fifteen cents ($0.15) per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used. For tax periods prior to July 1, 2023, the excise tax on vapor products is at the rate of five cents ($0.05) per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.

Filing Dates


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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.


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