Louisiana: Tobacco Excise Taxes
Louisiana Cigarette and Tobacco Excise Taxes
|Total Louisiana Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$1.08 / pack||$5.42 / pack||36th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Louisiana and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Louisiana Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Louisiana are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 5 4/10 cents per cigarette, or $1.08 per pack of 20 cigarettes, 8% to 20% of invoice price depending upon amount invoiced, 33% of invoice price for smoking tobacco and 20% of invoice price for smokeless tobacco.
Louisiana Cigarette Tax - $1.08 / pack
In Louisiana, cigarettes are subject to a state excise tax of $1.08 per pack of 20. Cigarettes are also subject to Louisiana sales tax of approximately $0.21 per pack, which adds up to a total tax per pack of $1.29.
The average cost of a pack of cigarettes in Louisiana is $5.42, which is the 36th highest in the United States.
Louisiana Cigars Tax - 8%-20% / Manufacturer's Price
In Louisiana, cigars are subject to a state excise tax of 8%-20% / manufacturer's price as well as federal excise taxes (listed below).
Louisiana Snuff/Smoking Tobacco Tax - 20%-33% / Manufacturer's Price
In Louisiana, snuff/smoking tobacco are subject to a state excise tax of 20%-33% / manufacturer's price as well as federal excise taxes (listed below).
Louisiana applies a $0.05/milliliter tax to e-cigarette and vaping liquid.
Louisiana Medical Marijuana Tax - 7.00%
Medical marijuana is legal in Louisiana, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, medical marijuana is subject to a Louisiana cannabis sales tax of 7%.
There is no state excise tax on medical marijuana paid by the consumer.
Payment of Louisiana Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and tobacco products are due on the 20th day of each month. Every registered tobacco dealer must immediately after receipt of any unstamped cigarettes affix tax stamps in the required denominations and amount on the cigarette packages. Tax stamps can only be purchased from the Secretary of Revenue and must be affixed in the premises of the wholesale tobacco dealer.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Louisiana also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
|Small Cigarettes||$50.33 per 1,000 cigarettes, or $1.01 per pack of 20|
|Large Cigarettes||$105.69 per 1,000 cigarettes, or $2.11 per pack of 20|
|Small Cigars||$50.33 per 1,000 cigars, or $1.01 per pack of 20|
|Large Cigars||52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each|
Other Tobacco Products
|Pipe Tobacco||$2.8311 per pound, or $0.1769 per one-ounce tin|
|Chewing Tobacco||$0.5033 per pound, or $0.0315 per one-ounce tin|
|Snuff||$1.51 per pound, or $0.0944 per one-ounce tin|
|Roll-your-own Tobacco||$24.78 per pound, or $1.5488 per one-ounce tin|
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
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