Louisiana

Background: In 2015 the State of Louisiana added “Vapor products and electronic cigarettes” to the list of products subject to the tobacco excise tax.

Additional details concerning the excise tax applied to electronic cigarettes can be found in Louisiana Statutes Title 47 – Revenue and Taxation (LA Rev Stat § 47:841 (2015)), Chapter 8 Tobacco Tax. The definition of vapor products, other tobacco products and other terms used in this chapter are available in section 842 (LA Rev Stat § 47:842 (2015)).