HLS 11RS-244
ORIGINAL
Page 1 of 3CODING: Words in struck through type are deletions from existing law; words underscoredare additions.Regular Session, 2011HOUSE BILL NO. 63BY REPRESENTATIVES RITCHIE, AUSTIN BADON, BURRELL, DIXON, HARDY,HOFFMANN, MICHAEL JACKSON, ROSALIND JONES, PATRICIA SMITH,AND STIAES AND SENATORS CHAISSON AND PETERSONTAX/TOBACCO TAX: Removes the sunset on a portion of the tax levied on cigarettes andincreases the tax on cigars, cigarettes, smoking tobacco, and smokeless tobaccoAN ACT
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To amend and reenact Section 4 of Act No. 32 of the 2000 Regular Session, as amended and
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reenacted by Act No. 21 of the 2002 Regular Session, and R.S. 47:841(A), (C), and
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(E) and to enact R.S. 47:841(B)(6), relative to the tobacco tax; to remove termination
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of the applicability of a certain portion of the tax levied on cigarettes; to increase the
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tax on cigars, cigarettes, smoking tobacco, and smokeless tobacco; to provide for an
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effective date; and to provide for related matters.
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Be it enacted by the Legislature of Louisiana:
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Section 1. Section 4 of Act No. 32 of the 2000 Regular Session, as amended and
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reenacted by Act No. 21 of the 2002 Regular Session is hereby amended and reenacted to
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read as follows:
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Section 4. The increase in the cigarette tax levied by Section 1 of this Act
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shall be effective for the period beginning on July 1, 2000 and ending on June 30,
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2012.
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Section 2. R.S. 47:841(A), (C), and (E) are hereby amended and reenacted and R.S.
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47:841(B)(6) is hereby enacted to read as follows:
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§841. Imposition of tax
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There is hereby levied a tax upon the sale, use, consumption, handling, or
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distribution of all cigars, cigarettes, and smoking and smokeless tobacco, as defined
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HLS 11RS-244
ORIGINAL
HB NO. 63Page 2 of 3CODING: Words in struck through type are deletions from existing law; words underscoredare additions.herein, within the state of Louisiana, according to the classification and rates
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hereinafter set forth:
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A. Cigars.
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(1) Upon cigars invoiced by the manufacturer at one hundred twenty dollars
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per thousand or less a tax of eight twelve percent of the invoice price as defined in
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this Chapter.
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(2) Upon cigars invoiced by the manufacturer at more than one hundred
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twenty dollars per thousand a tax of twenty thirty percent of the invoice price as
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defined in this Chapter.
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B. Cigarettes.
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* * *
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(6) In addition to the tax levied in Paragraphs (1), (2), (3), (4), and (5) of this
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Subsection, there is hereby levied an additional tax of three and one-half cents per
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cigarette.
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C. Smoking Tobacco. Upon smoking tobacco, a tax of thirty-three forty-
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nine and one-half percent of the invoice price as defined in this Chapter.
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* * *
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E. Smokeless tobacco. Upon smokeless tobacco, a tax of twenty thirty
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percent of the invoice price as defined in this Chapter.
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* * *
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Section 3. The increase in the cigarette tax levied by the provisions of Section 2 of
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this Act shall be effective for the period beginning on July 1, 2011; if vetoed by the governor
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and subsequently approved by the legislature, the increase in the cigarette tax levied by the
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provisions of this Section 2 of this Act shall become effective on July 1, 2011, or on the day
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following such approval by the legislature, whichever is later.
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Section 4. This Act shall become effective on July 1, 2011; if vetoed by the governor
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and subsequently approved by the legislature, this Act shall become effective on July 1,
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2011, or on the day following such approval by the legislature, whichever is later.
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