The Louisiana Department of Revenue (LDR) has issued guidance on Act 414.
There is an increase in the excise tax rate levied on vapor products and electronic cigarettes or other material containing nicotine that is depleted as a vapor product is used. This excise tax increase is effective July 1, 2023.
Also effective July 1, 2023, alternative nicotine products, vapor products, and electronic cigarette products may only be purchased from a wholesale dealer. However, the excise tax is due whether the product is purchased from a permissible dealer or not.
Beginning October 1, 2023, every vapor product manufacturer and alternative nicotine product manufacturer whose products are sold in this state, whether directly or through a wholesale dealer, retail dealer, or similar intermediary or intermediaries must register each product with the Louisiana Office of Alcohol and Tobacco Control (ATC). The Vapor Product and Alternative Nicotine Product Directory will be available on ATC’s website by November 1, 2023.