Usufruct
R.S. 47:854

Declaration of intent and purpose of Chapter ACTIVE

A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in R.S. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.

B. It is further the intent and purpose of this Chapter that, except as provided in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.

C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 2011, No. 341, §1
  • amendment Acts 2015, No. 105, §1, eff. July 1, 2015
  • amendment Acts 2023, No. 116, §1
  • amendment Acts 2023, No. 297, §2

Section navigation

Cite R.S. 47:854

Bluebook
La. Rev. Stat. Ann. § 47:854 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-854
BibTeX
@misc{larevstat-47-854,
  title        = {La. Rev. Stat. Ann. § 47:854},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-854},
  note         = {Snapshot 2026-05-22}
}