House Bill No. by Representative Mandie Landry proposes to enact an additional tax on cigarettes in Louisiana, specifically adding R.S. 47:841(B)(8). This new provision levies an additional tax of one and thirteen-twentieths of one cent per cigarette, which increases the total tax on a pack of 20 cigarettes from $1.08 to $1.41. The bill retains the existing tax structure while introducing this new rate, which will apply to all cigarette products purchased by retail and wholesale dealers starting July 1, 2025.

Furthermore, the bill stipulates that the new tax will not apply to stamped products and unused tax stamps held by wholesale dealers before the effective date. To ensure compliance, all wholesale and retail dealers are required to file an inventory of their cigarette stock with the Department of Revenue by August 1, 2025. The Secretary of the Department of Revenue is granted the authority to establish rules and regulations regarding the inventory report. The overall effective date for this legislation is set for July 1, 2025.