HB 1120

HLS 26RS-2694  ORIGINAL
 2026 Regular Session
 HOUSE BILL NO. 1120
 BY REPRESENTATIVE RISER
 TAX/TOBACCO TAX: Provides relative to the intent and purpose of laws imposing
  tobacco taxes
1AN ACT
2 To amend and reenact R.S. 47:854, relative to tobacco taxes; to provide relative to the intent
3and purpose of laws imposing excise taxes on tobacco products; and to provide for
4related matters.
5 Be it enacted by the Legislature of Louisiana:
6Section 1. R.S. 47:854 is hereby amended and reenacted to read as follows:
7§854. Declaration of intent and purpose of Chapter
8A. It is the intent and purpose of this Chapter to levy an excise tax on all
9cigars, cigarettes, smokeless tobacco, vapor products including electronic cigarettes,
10and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or
11distributed in this state, except as provided in R.S. 47:855, and to collect same from
12the dealer who first sells, uses, consumes, handles, or distributes the same in the state
13of Louisiana.
14B. It is further the intent and purpose of this Chapter that, except as provided
15in R.S. 47:855, where a dealer gives away cigars, cigarettes, smokeless tobacco,
16vapor products including electronic cigarettes, or smoking tobacco for advertising
17or any other purpose whatsoever, the products shall be taxed in the same manner as
18if they were sold, used, consumed, handled, or distributed in this state.
19C. It is further the intent and purpose of this Chapter to levy excise taxes on
20all cigars, cigarettes, smokeless tobacco, vapor products including electronic
  Page 1 of 2
 CODING: Words in struck through type are deletions from existing law; words underscored
 are additions.
 HLS 26RS-2694  ORIGINAL
  HB NO. 1120
1cigarettes, and smoking tobacco, as defined in this Chapter, in a risk-proportionate
2manner, taking into account the relative risks of the product, including whether the
3United States Food and Drug Administration has determined it to be a modified risk
4tobacco product.
5D. At no time shall there be any distribution of free samples of cigarettes, as
6defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act,
7consistent with 21 CFR 1140.16, and all applicable federal laws and regulations.
8Furthermore, distribution of free samples of smokeless tobacco, as defined in the
9Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be
10permitted only pursuant to all applicable federal laws and regulations.
  DIGEST
 The digest printed below was prepared by House Legislative Services. It constitutes no part
 of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
 part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
 HB 1120 Original  2026 Regular Session  Riser
 Abstract: Adds references to smokeless tobacco and vapor products including electronic
  cigarettes in provisions relative to the intent and purpose of tobacco tax laws;
  specifies that the intent and purpose of these laws is to levy taxes on tobacco
  products in a risk-proportionate manner.
 Present law provides for the intent and purpose of statutes imposing taxes on tobacco
 products (R.S. 47:841 et seq.). Provides that the purpose of present law is to levy an excise
 tax on all cigars, cigarettes, and smoking tobacco, as defined in present law, sold, used,
 consumed, handled, or distributed in this state, except as specifically provided in present
 law.
 Proposed law adds references to smokeless tobacco and vapor products including electronic
 cigarettes alongside references to other types of taxable tobacco products in present law.
 Proposed law adds provisions specifying that it is further the intent and purpose of present
 law to levy excise taxes on all cigars, cigarettes, smokeless tobacco, vapor products
 including electronic cigarettes, and smoking tobacco, as defined in present law, in a
 risk-proportionate manner, taking into account the relative risks of the product, including
 whether the U.S. Food and Drug Administration has determined it to be a modified risk
 tobacco product.
 (Amends R.S. 47:854)
  Page 2 of 2
 CODING: Words in struck through type are deletions from existing law; words underscored
 are additions.