Louisiana law requires wholesalers to check retailers’ permits, limits some vapor product sales and shipments, and gives qualifying modified risk tobacco products tax breaks.
People may not supply products containing nicotine analogues in Louisiana. The definition covers substances with a similar chemical structure or a similar or stronger effect on the central nervous system.
Before selling products for resale, wholesalers must check that a retailer has a valid registration or permit. Separate rules limit who may sell or ship vapor products, with an exception for affiliated retailers.
Products the federal health secretary designates as modified risk tobacco products receive a 65% tax reduction. Eligible wholesalers also receive an extra 10% stamp discount for those products.
A person may not supply a product containing a nicotine analogue to someone in Louisiana. The rule covers products containing a nicotine analogue supplied to any person in Louisiana. A nicotine analogue has a chemical structure substantially similar to nicotine, or has or claims a similar or stronger effect on the central nervous system. Marketing, labeling, and whether the substance was made or sold to avoid the law may help determine whether it is an analogue.
Wholesalers must check a retailer’s registration or permit before selling covered products for resale. The verification rule covers wholesale sales of tobacco, alternative nicotine, and vapor products to retailers for resale. The separate sales limits cover vapor product businesses with Louisiana permits. For vapor products, manufacturers with Louisiana permits face limits on holding retail or wholesale permits, owning interests in sellers, and selling or shipping directly to retailers or consumers. Permitted wholesalers may supply affiliated permitted retailers, and permitted retailers may buy vapor products only from permitted wholesalers. These vapor product rules do not apply to lawful marijuana products regulated by the Louisiana Department of Health.
The tax on qualifying modified risk tobacco products is reduced by 65%, and eligible wholesale dealers receive an additional 10% discount on stamps for those products. These provisions cover qualifying modified risk tobacco products and, for the stamp discount, eligible wholesale tobacco dealers. The federal health secretary must determine that a product is a modified risk tobacco product for the 65% tax reduction. The stamp discount applies to wholesale tobacco dealers who qualify for the stamp discount described in the text.
No hearings or votes scheduled.