Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:872
Prohibition against delivery sales
Official textlegis.la.gov
No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state.
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In this chapter (8 sections)
- 47:871 · Definitions
- 47:872 · Prohibition against delivery sales
- 47:873 · Repealed by Acts 2013, No. 221, §4
- 47:874 · Repealed by Acts 2013, No. 221, §4
- 47:875 · Repealed by Acts 2013, No. 221, §4
- 47:876 · Collection of taxes
- 47:877 · Penalties
- 47:878 · Enforcement