House Bill No. by Representative Mandie Landry proposes to enact an additional tax on cigarettes in Louisiana, specifically adding a tax of one and thirteen-twentieths of one cent per cigarette. This new tax will increase the total tax on a pack of 20 cigarettes from $1.08 to $1.41. The bill retains the existing provisions regarding the taxation of tobacco products while introducing this additional levy, 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 reporting process. The overall aim of the bill is to increase state revenue from tobacco sales while providing a clear timeline for implementation and compliance.