Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:849
Interstate business of tobacco dealers
# 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 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 R.S.
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 R.S. 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.
Source: view the official text
In this chapter (31 sections)
- 47:841 · Imposition of tax
- 47:841.1 · Tobacco Tax Health Care Fund
- 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
- 47:842 · Definitions
- 47:843 · Use of stamps or meter impression required; limitations
- 47:844 · Dealer permits
- 47:845 · Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
- 47:846 · Secretary's authority to revoke license or permits
- 47:847 · Dealers required to affix stamps
- 47:848 · Tobacco dealers required to furnish bond; waiver
- 47:849 · Interstate business of tobacco dealers
- 47:850 · Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
- 47:851 · Monthly reports required; dealers receiving unstamped…
- 47:852 · Dealers required to furnish duplicate invoices
- 47:853 · Examination of invoices and determination of tax by secretary
- 47:854 · Declaration of intent and purpose of Chapter
- 47:855 · Exemption from tax
- 47:856 · Enforcement by collector
- 47:857 · Refunds
- 47:858 · Certain acts declared felonies
- 47:859 · Certain acts declared misdemeanors
- 47:860 · Collector authorized to search and seize
- 47:861 · Intrastate transportation of unstamped articles prohibited
- 47:862 · Importation of unstamped articles, except by common carrier,…
- 47:863 · Procedure for seizure, forfeiture, and sale of vehicles used…
- 47:864 · Affixing stamps; penalty; compromises
- 47:865 · Seizure and forfeiture of unstamped taxable articles
- 47:866 · Release of seized property in certain cases
- 47:867 · Collector authorized to waive forfeiture proceedings in…
- 47:868 · Regulations of metered machines or devices
- 47:869 · Disposition of collections