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 Louisiana Department of Revenue and must be affixed in the premises of the wholesale tobacco dealer.

Registered tobacco dealers that are receiving and handling cigarettes, cigars, smoking tobacco and smokeless tobacco in Louisiana upon which tax has not been previously paid must file a return by the 20th day of the month following the close of a calendar month.

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.