TAX/TOBACCO TAX: Provides relative to the intent and purpose of laws imposing tobacco taxes (OR NO IMPACT See Note)
Read by title, under the rules, referred to the Committee on Ways and Means.
Summary
The bill rewrites the state's tobacco tax code to state that excise taxes apply to cigarettes, cigars, smokeless tobacco, e‑cigarettes and other vapor products, even when they are given away for advertising. It also requires taxes to reflect the health risk of each product and bans the distribution of free cigarette samples, allowing free smokeless samples only under federal rules. This affects manufacturers, distributors, retailers and consumers of all tobacco products in Louisiana.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
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