Tobacco Tax

Who must file

Any person who manufacturers or imports cigars, cigarettes, smoking or smokeless tobacco for distribution, sale, use, or consumption in Louisiana is required to file a return.

Rate of tax

Cigars
Manufacturer’s net invoice price per thousand.
  1. Up to $120 per thousand – eight percent.

  2. Over $120 per thousand – twenty percent.

Cigarettes
Five and four-tenths cent per cigarette effective April 1, 2016.
Smoking Tobacco
33 percent of manufacturer’s net invoice price.
Smokeless Tobacco
20 percent of manufacturer’s net invoice price.

Date tax due

Every registered tobacco dealer must immediately after receipt of any unstamped cigarettes affix tax stamps in the required denominations and amount on the cigarette packages. Tax stamps can only be purchased from the Secretary of Revenue and must be affixed in the premises of the wholesale tobacco dealer.

Every registered tobacco dealer receiving and handling cigarettes, cigars, smoking tobacco and smokeless tobacco in Louisiana upon which tax has not been previously paid must, within 20 days after the expiration of each calendar month, file a report with the Secretary.

Bond requirements

Every registered wholesale tobacco dealer is required to furnish to the Secretary of Revenue a bond, certificate of deposit, or letter of credit in the minimum amount of $2,500 or that is satisfactory to the Secretary based on the volume of the dealer’s business.