House Resolution No. by Representative Mincey urges the Department of Revenue and its office of alcohol and tobacco control to conduct a comprehensive study on the state and local taxation of vapor products. This resolution highlights the growing popularity of vaping among youth and the need for effective regulation and taxation to prevent underage access to these products. The study will focus on current tax collection methods, revenue generated from vapor product sales, and best practices for addressing underage consumption. It will also explore potential changes in regulatory mechanisms and seek input from relevant tax commissions to enhance tax collection from remote sellers.

The findings and recommendations from this study are to be reported to the House Committee on Ways and Means by January 8, 2024. The resolution emphasizes the importance of protecting public health while developing responsible tax policies and effective tax administration related to vapor products. It calls for collaboration with various tax authorities to ensure a thorough examination of the taxation landscape for these products in Louisiana.