Vapor Taxes - LA
Louisiana - Excise Tax: Yes on E-Liquid containers or devices that contain Nicotine at a rate of $0.15 per ml of nicotine e-liquid. The tax applies to E-Liquid with nicotine only and not to zero nicotine e-liquid. (Rate increased to $0.15 per ml on 7/1/2023).
We do not sell products that contain nicotine other than in bottles. E-Cig devices and other products would not be taxable as they contain no liquid when purchased.
Internet purchases: Because we do not have a physical presence in Louisiana, consumers (you) are required by the State of Louisiana to report and pay Excise Tax on any purchase with Nicotine that are purchased on the internet without paid tax. You are required by your state to pay $0.15 per ml of e-liquid with nicotine in it. "The purchaser is required to report and remit tax on the purchases using Consumer Excise Tax Return [R-5629]"
NOTE: A statement will appear on your invoice that directs you where to pay the tax. (See FAQ's from Louisiana below)
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Vapor product means “any non combustible product containing nicotine or other substances that employs a heating element, power source, electronic circuit, or other electronic, chemical or mechanical means, regardless of shape or size, that can be used to produce vapor from nicotine in a solution or other form...[and] includes any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.” La. Rev. Stat. Ann. §§ 14:91.8(G)(7); 14:91.6(B)(7); 47:842(20) (2021)
COMPLETE FAQ from Louisiana http://www.revenue.louisiana.gov/faq/QuestionsAndAnswers/54
What is a vapor product?
Any noncombustible product containing nicotine or other substances that employ a heating element, power source, electronic circuit, or other means, regardless of shape or size that can be used to produce vapor from nicotine in a solution or other form. The term includes any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.
What is a consumable vapor product?
A consumable vapor product is any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used. This includes, but is not limited to, prefilled tanks used in rechargeable and non-rechargeable [disposable] vapor products and the end liquid product blended for sale to the consumer.
How much is the excise tax on consumable vapor products?
The excise tax on vapor products is at the rate of five cents ($.05) per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.
Is the excise tax calculated on the liquid nicotine content in the vapor product or on the entire consumable vapor product itself?
The tax is calculated on the entire consumable vapor product.
Is a consumable vapor product that contains zero nicotine subject to the excise tax?
No. The consumable vapor product must contain nicotine for it to be subject to the tax.
I currently manufacture the consumable vapor product that is sold to Louisiana customers. Is there specific information that must be included on customer invoices?
Yes. All invoices for consumable vapor products sold to Louisiana customers must include the amount of consumable vapor product sold stated in milliliters.
I am an internet retail dealer with no Nexus in Louisiana. How do I report the tax on the consumable vapor products?
Retailers with no nexus to Louisiana are not required to report and remit taxes on Internet sales.
However, the purchaser is required to report and remit tax on the purchases using Consumer Excise Tax Return [R-5629].