LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 473 HLS 21RS 634
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 9, 2021 6:09 PM Author: MINCEY
Dept./Agy.: ATC
Subject: Age Limitation: Tobacco & Vapor Products Analyst: Benjamin Vincent
TOBACCO/TOBACCO PRODUCTS EN DECREASE GF RV See Note Page 1 of 1
Provides relative to the age limitations to purchase vapor products
Proposed law increases the minimum age for purchase or possession of tobacco products, alternative nicotine products, or
vapor products, from 18 to 21 years of age. Proposed law additionally requires certain consumer notifications to be
conspicuously placed at points of sale and vending machines, and requires the commissioner of the Office of Alcohol and
Tobacco Control (ATC) to conduct follow-up checks on dealers who are found to be noncompliant during existing inspections.
Effective August 1, 2021.
EXPENDITURES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. SEE BELOW SEE BELOW SEE BELOW SEE BELOW SEE BELOW
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total
REVENUES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. DECREASE DECREASE DECREASE DECREASE DECREASE
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total
EXPENDITURE EXPLANATION
Proposed law does not require additional initial ATC inspections, however it does require unannounced follow-up inspections
on noncompliant retailers. The follow-up provision may cause an increase in agency effort. At the time of this analysis, LFO
has not received information of current compliance check costs, or the additional burden implied by the follow-up provision
in proposed law.
REVENUE EXPLANATION
Proposed law increases the minimum age for legal purchase of tobacco, alternative nicotine, and vapor products. To the
extent that purchases of these products are made by individuals aged 18-20, tobacco tax revenues will decrease, primarily
reducing state general fund revenues. The magnitude of this revenue impact is currently indeterminable, as data on sales by
age for these transactions is not readily available.
The bill notes in its findings section that the federal minimum of 21 years of age to purchase tobacco products will be
enforced via the Substance Abuse Prevention and Treatment Block Grant program, and that following a three-year transition
period, states that fail to enforce compliance may not receive their full award under the program. At the time of this
analysis, LFO does not have information on the magnitude of such grants to the state of Louisiana.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Gregory V. Albrecht
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} Chief Economist
or a Net Fee Decrease {S}


Statutes affected:
HB473 Original: 14:6(A), 14:8(C), 26:793(C)(1), 26:1(A), 26:911(A)(1), 26:917(A), 47:851(C)(2)
HB473 Engrossed: 14:6(A), 14:8(C), 26:793(C)(1), 26:1(A), 26:911(A)(1), 26:917(A), 47:851(C)(2)
HB473 Reengrossed: 14:6(A), 14:8(C), 26:793(C)(1), 26:1(A), 26:911(A)(1), 26:917(A), 47:851(C)(2)
HB473 Enrolled: 14:6(A), 14:8(C), 26:793(C)(1), 26:1(A), 26:911(A)(1), 26:917(A), 47:851(C)(2)
HB473 Act 403: 14:6(A), 14:8(C), 26:793(C)(1), 26:1(A), 26:911(A)(1), 26:917(A), 47:851(C)(2)