Related pages
- As a retail dealer, will I need to provide the Department a bond to be licensed to sell vapor products?
- Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?
- Can I file or pay the excise tax on vapor products electronically?
- Do I need to get a permit from the Office of Alcohol and Tobacco Control to sell vapor products?
- Do I need to register with the Department before I sell vapor products at retail?
- How can I get a copy of my tax return?
- How do I register to file Form R-5608, Tobacco Tax Return for Retail Dealers of Vapor Products?
- How much is the excise tax on consumable vapor products?
- I am a convenience store in Louisiana that buys all my consumable vapor products from a Louisiana wholesale dealer. Do I need to be licensed by the department?
- I currently manufacture the consumable vapor product that is sold to Louisiana customers. Is there specific information that must be included on customer invoices?
- I have multiple locations; can I file one consolidated return for all locations?
- I need to return some vapor product back to the manufacturer. What do I need to do?
- Is a consumable vapor product that contains zero nicotine subject to the excise tax?
- Is the excise tax calculated on the liquid nicotine content in the vapor product or on the entire consumable vapor product itself?
- What form do I fill out to remit the tax on the consumable vapor products?
- What is a vapor product?
- Who is a “Louisiana Authorized Manufacturer”?
- Who is a “Louisiana Tobacco Wholesale Dealer”?
- Who is a retail dealer?
- Who is liable for the excise tax on vapor products?
Related pages
- As a retail dealer, will I need to provide the Department a bond to be licensed to sell vapor products?
- Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?
- Can I file or pay the excise tax on vapor products electronically?
- Do I need to get a permit from the Office of Alcohol and Tobacco Control to sell vapor products?
- Do I need to register with the Department before I sell vapor products at retail?
- How can I get a copy of my tax return?
- How do I register to file Form R-5608, Tobacco Tax Return for Retail Dealers of Vapor Products?
- How much is the excise tax on consumable vapor products?
- I am a convenience store in Louisiana that buys all my consumable vapor products from a Louisiana wholesale dealer. Do I need to be licensed by the department?
- I currently manufacture the consumable vapor product that is sold to Louisiana customers. Is there specific information that must be included on customer invoices?
- I have multiple locations; can I file one consolidated return for all locations?
- I need to return some vapor product back to the manufacturer. What do I need to do?
- Is a consumable vapor product that contains zero nicotine subject to the excise tax?
- Is the excise tax calculated on the liquid nicotine content in the vapor product or on the entire consumable vapor product itself?
- What form do I fill out to remit the tax on the consumable vapor products?
- What is a vapor product?
- Who is a “Louisiana Authorized Manufacturer”?
- Who is a “Louisiana Tobacco Wholesale Dealer”?
- Who is a retail dealer?
- Who is liable for the excise tax on vapor products?
What is a consumable vapor product?
A consumable vapor product is any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used. This includes, but is not limited to, prefilled tanks used in rechargeable and non-rechargeable [disposable] vapor products and the end liquid product blended for sale to the consumer.