Louisiana Revised Statutes 47:849 – A. A registered tobacco dealer holding a valid stamping agent designation as provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first
Terms Used In Louisiana Revised Statutes 47:849
- Brand family: has the meaning as set forth in La. See Louisiana Revised Statutes 47:842
- Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
- Dealer: includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. See Louisiana Revised Statutes 47:842
- directory: means the directory compiled by the attorney general under La. See Louisiana Revised Statutes 47:842
- Manufacturer: means anyone engaged in the manufacture, production, or foreign importation of tobacco products. See Louisiana Revised Statutes 47:842
- Person: means any natural person, trustee, company, partnership, corporation or other legal entity. See Louisiana Revised Statutes 47:842
- Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 47:842
- Registered tobacco dealer: as used in this Chapter refers to wholesale dealers as defined in this Section. See Louisiana Revised Statutes 47:842
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 47:842
- Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:842
- Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under La. See Louisiana Revised Statutes 47:842
A. A registered tobacco dealer holding a valid stamping agent designation as provided in La. Rev. Stat. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first affixes the stamp required by the other state to the package containing the cigarettes. If the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B. A dealer may not purchase or possess unstamped cigarettes in this state for sale into another state where the manufacturer and brand family of the cigarettes are not at the time of sale listed on this state’s directory unless it holds an exporter license pursuant to La. Rev. Stat. 26:902(2)(b). The dealer holding an exporter license shall affix the stamp required by the other state to the package containing the cigarettes within seventy-two hours after receipt. However, if the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state. The dealer shall ensure that any cigarettes and roll-your-own tobacco in its stock that are not listed on the attorney general’s state directory of products approved for sale in or into the state are kept separate and apart from stock that is approved for sale in or into the state.
C. Any registered tobacco dealer desiring to engage in interstate business shall furnish a bond for that purpose. This bond shall be in addition to the bond provided for in La. Rev. Stat. 47:848, in an amount and of tenor and solvency satisfactory to the collector.
D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell cigarettes from this state into another state if the sale would violate the law of the other state, or affix the stamp required by the other state or pay the excise, use, or similar tax imposed by the other state if doing so would violate the law of the other state.
Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.