2013 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:849 - Interstate business of tobacco dealers
§849. Interstate business of tobacco dealers
A. A registered tobacco dealer holding a valid stamping agent designation as provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first affixes the stamp required by the other state to the package containing the cigarettes. If the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B. A dealer may not purchase or possess unstamped cigarettes in this state for sale into another state where the manufacturer and brand family of the cigarettes are not at the time of sale listed on this state's directory unless it holds an exporter license pursuant to R.S. 26:902(2)(b).
C. Any registered tobacco dealer desiring to engage in interstate business shall furnish a bond for that purpose. This bond shall be in addition to the bond provided for in R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector. He shall then be permitted to set aside such part of his stock as may be absolutely necessary for the conduct of such interstate business, without affixing the stamps required by this Chapter. Such interstate stock shall be kept in an entirely separate part of the building, separate and apart from stamped stock, and the interstate business shall be conducted by the dealer in accordance with rules and regulations to be promulgated by the collector.
D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell cigarettes from this state into another state if the sale would violate the law of the other state, or affix the stamp required by the other state or pay the excise, use, or similar tax imposed by the other state if doing so would violate the law of the other state.
Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3.
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