This bill amends Louisiana law to enhance the regulation and taxation of vapor products and electronic cigarettes. It increases the excise tax on these products from five cents to fifteen cents per milliliter of consumable nicotine liquid. The bill establishes a dedicated fund for the Department of Wildlife and Fisheries, the Office of State Fire Marshal, and the Louisiana Public Defender Board, mandating that the funds collected from the excise tax be allocated to specific enforcement initiatives. These initiatives include creating a directory for vapor products and implementing age verification requirements for online sales.

Furthermore, the bill introduces new regulations for manufacturers and retailers, including restrictions on purchasing sources and penalties for violations. It also establishes a certification process for manufacturers to ensure compliance with federal laws. The management of the funds will be overseen by the treasurer, with unexpended funds remaining in the dedicated fund at the end of the fiscal year. An initial distribution of $600,000 will be allocated to the Office of Alcohol and Tobacco Control for enforcement, while the remaining funds will be shared among the other designated agencies for employee salary increases and benefits. The effective date of the Act is set for July 1, 2023, or the day following legislative approval if vetoed by the governor.

Statutes affected:
HB635 Original: 22:831(B), 47:841(F)
HB635 Engrossed: 22:831(B), 47:841(F)
HB635 Reengrossed: 22:831(B), 26:911(B)(1), 47:841(F)
HB635 Enrolled: 22:831(B), 26:911(B)(1), 47:841(F)
HB635 Act 414: 22:831(B), 26:911(B)(1), 47:841(F)