§854. Declaration of intent and purpose of Chapter

            A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in R.S. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.

            B. It is further the intent and purpose of this Chapter that, except as provided in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.

            C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.

            Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.