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.

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.