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The excise tax rate that wholesalers and retailers pay on vapor products and electronic cigarettes will increase in Louisiana from five cents per milliliter to 15 cents per milliliter on July 1, 2023.
Act 414 of the 2023 Regular Session of the Louisiana Legislature increased the excise tax rate for consumable nicotine liquid solution or other materials containing nicotine that are depleted as a vapor product is used.
Retailers purchasing these products tax-free directly from online authorized manufacturers are required to pay the excise tax to the Louisiana Department of Revenue monthly. Compliance with payment of these taxes will be strictly enforced. Penalties, fines, and license forfeiture shall apply to tax delinquent wholesalers and retailers. Stores selling vapor products should expect increased inspections by enforcement agents.
Beginning Oct. 1, 2023, every vapor product manufacturer and alternative nicotine product manufacturer whose products are sold in Louisiana, whether directly or through a wholesale dealer, retail dealer, or similar intermediary or intermediaries, must register each product with the Louisiana Office of Alcohol and Tobacco Control (ATC). The Vapor Product and Alternative Nicotine Product Directory will be available on ATC’s website by Nov. 1, 2023.
Read Revenue Information Bulletin 23-016 for more information.
