What is the applicable rate of tax for tobacco wraps (also referred to as tobacco leaf or blunt wraps)?

Tobacco wraps are subject to a 33% excise tax. Act 516 of the 2025 Regular Session of the Louisiana Legislature clarified that the definition of "smoking tobacco" includes any form of tobacco prepared for smoking in, or as, a pipe or cigarette. Because tobacco wraps are suitable for smoking as a cigarette, they are classified as smoking tobacco and subject to the 33% rate.