House Bill No. by Representative Riser amends R.S. 47:854 to clarify the intent and purpose of laws imposing excise taxes on tobacco products. The bill expands the definition of taxable tobacco products to include smokeless tobacco and vapor products, including electronic cigarettes. It establishes that these products, along with cigars, cigarettes, and smoking tobacco, will be taxed in a risk-proportionate manner, considering the relative risks associated with each product and any determinations made by the U.S. Food and Drug Administration regarding modified risk tobacco products.

Additionally, the bill specifies that the distribution of free samples of cigarettes is prohibited, while the distribution of free samples of smokeless tobacco is allowed only in accordance with applicable federal laws and regulations. This legislative change aims to ensure a comprehensive approach to tobacco taxation that reflects the evolving landscape of tobacco products and their associated health risks.

Statutes affected:
HB1120 Original: