Louisiana Raises Vaping Tax; Product Registration Now Required

On July 10, news broke that Louisiana has passed a new law (Bill 414) which stipulates that starting July 1, the consumption tax on e-cigarettes and e-liquids will increase from 5 cents to 15 cents.<\/p>

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Retailers purchasing these products directly from authorized online manufacturers tax-free will need to pay the consumption tax to the Louisiana Department of Revenue on a monthly basis. Strict penalties, fines, and license revocations will be enforced for wholesalers and retailers who fail to pay taxes on time. Stores selling vaping e-cigarette products should expect increased scrutiny from enforcement officers. Starting October 1, 2023, every manufacturer of vaping products and alternative nicotine products selling in Louisiana (whether directly or through wholesalers, retailers, or similar intermediaries) must register each product with the Louisiana Alcohol and Tobacco Control (ATC). The catalog of vaping products and alternative nicotine products will be available on the ATC website by November 1, 2023.