House Bill No. 669, introduced by Representative Riser, aims to continue a portion of the excise tax on cigarettes as established in Louisiana law. The bill amends R.S. 47:841(B) and 842(20) to clarify the tax structure on tobacco products, specifically maintaining the total state excise tax on cigarettes at $1.08 per pack. The legislation specifies that an additional tax of four-twentieths of one cent per cigarette will be levied, alongside other existing taxes, ensuring that all levies on cigarettes are statutorily imposed. Furthermore, the definition of "vapor products" is refined to explicitly state that these do not include cigarettes.

The bill also outlines the effective date for these provisions, which will apply to taxable periods beginning on or after July 1, 2025. It emphasizes the continuation of the additional excise tax on cigarettes as mandated by the state constitution, ensuring that the tax remains in effect without any increase as a result of this legislation. The bill is set to become effective upon the governor's signature or after the lapse of time for gubernatorial action.

Statutes affected:
HB669 Original: 47:841(B)
HB669 Engrossed: 47:841(B), 47:842(2)
HB669 Reengrossed: 47:841(B), 47:842(20)