Excise Taxes

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Tobacco Tax

Who must file

Any person who manufacturers or imports cigars, cigarettes, smoking or smokeless tobacco for distribution, sale, use, or consumption in Louisiana is required to file a return.

Rate of tax

Cigars – Manufacturer’s net invoice price per thousand.

  1. Up to $120 per thousand – eight percent.
  2. Over $120 per thousand – twenty percent.

Cigarettes – One and eight-tenths cent per cigarette effective July 1, 2002.

Smoking Tobacco – 33 percent of manufacturer’s net invoice price.

Smokeless Tobacco – 20 percent of manufacturer’s net invoice price.

Date tax due

Every registered tobacco dealer must immediately after receipt of any unstamped cigarettes affix tax stamps in the required denominations and amount on the cigarette packages. Tax stamps can only be purchased from the Secretary of Revenue and must be affixed in the premises of the wholesale tobacco dealer.

Every registered tobacco dealer receiving and handling cigarettes, cigars, smoking tobacco and smokeless tobacco in Louisiana upon which tax has not been previously paid must, within 20 days after the expiration of each calendar month, file a report with the Secretary.

Bond requirements

Every registered wholesale tobacco dealer is required to furnish to the Secretary of Revenue a bond, certificate of deposit, or letter of credit in the minimum amount of $2,500 or that is satisfactory to the Secretary based on the volume of the dealer’s business.

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Tobacco Products Permits

Who must file

Every person who sells or is about to engage in the business of selling cigarettes, cigars, or other tobacco products at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or nontax paid cigarettes, cigars, or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale or any or all of the articles taxed in accordance with R.S. 47:841-869.

Permits and fees

Permits must be obtained before beginning business. Applications for registration certificates and permits must be made to the Office of Alcohol and Tobacco Control before the conduct of any business and must be renewed annually.

  1. Retail Dealer Registration Certificate - $25 per year or any portion thereof issued to any dealer, not otherwise required to obtain a permit, other than a wholesale dealer or vending machine operator for each retail outlet where cigars, cigarettes, or the tobacco products are offered for sale either over the counter or by vending machine.
  2. Retail Dealer Permit - $75 per year or any portion thereof issued to a dealer other than a wholesale dealer or vending machine operator for each retail outlet where cigars, cigarettes, or other tobacco products are offered for sale either over the counter or by vending machine.
  3. Vending Machine Operator Permit - $75 per year or any portion thereof issued to a vending machine operator operating one or more vending machines. This permit is not required for licensed wholesale dealers operating vending machines. Permit expires on June 30 each year.
  4. Vending Machine Permit: $5 per machine per year or any portion thereof issued to the vending machine operator or wholesale dealer for each vending machine with the permit to be affixed to the front surface of the vending machine. Permit expires June 30 each year.
  5. Wholesale Dealer Permit - $75 per year or any portion thereof issued to a wholesale dealer for each wholesale place of business. Permit expires each year on December 31.

Date fees due

Permits must be obtained and fees paid before beginning business. Fees for the permit annual renewal must be paid before the expiration of the permit. Retail dealer certificates and permit renewals are staggered according to the parish where the business is located.

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Transportation and Communication Utilities Tax

Who must file

Every person owning or operating any public utility in Louisiana defined as railroads and railways, motor bus lines, motor freight lines, sleeping cars, express companies, telegraph companies, boat or packet lines, and pipe lines must file a return.

Rate of tax

Two percent of the gross receipts from intrastate business.

Date tax due

The return and payment are due by the 20th day of the month following the taxable period except for motor freight lines whose gross revenues for the previous fiscal year are less than $5 million. These returns are filed quarterly and are due within 30 days after the end of the quarter.

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Inspection & Supervision

Who must file

Each common and contract carrier and public utility doing business in Louisiana and subject to control and jurisdiction of the Louisiana Public Service Commission, must file a return.

Basis of fee

Fees are measured by the gross receipts from Louisiana intrastate business, beginning with the first quarter of the calendar year.

Rate of fee

  1. $4.94 per $1,000 for the first $100,000 or less of gross receipts.
  2. $4.16 per $1,000 of gross receipts in excess of $100,000 and not more than $250,000.
  3. $3.38 per $1,000 of gross receipts in excess of $250,000 and not more than $500,000.
  4. $2.61 per $1,000 of gross receipts in excess of $500,000 and not more than $750,000.
  5. $2.22 per $1,000 of gross receipts in excess of $750,000 and not more than $1,000,000.
  6. $1.83 per $1,000 of gross receipts in excess of $1,000,000 and not more than $2,000,000.
  7. $1.44 per $1,000 of gross receipts in excess of $2,000,000 and not more than $5,000,000.
  8. $1.06 cents per $1,000 of gross receipts in excess of $5,000,000 and not more than $10,000,000.
  9. 90 cents per $1,000 of gross receipts in excess of $10,000,000 and not more than $25,000,000.
  10. 75 cents per $1,000 of gross receipts in excess of $25,000,000 and not more than $100,000,000.
  11. 59 cents per $1,000 of gross receipts in excess of $100,000,000.

The minimum fee is $80 annually or $20 per quarter.

Date fee due

Returns and payments are due by the last day of the third month following the end of the quarter.

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Electric Cooperative Fee

Who must file

Every electric cooperative must file a return and remit the fees owed.

Rate of tax

The rate is $10 for each 100 persons or fraction thereof to whom electricity is supplied within the state by the applicable cooperative.

Date tax due

Fees are due annually on or before July 1.

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Hazardous Waste Disposal Tax

Who must file

All generators and all disposers of hazardous waste doing business in Louisiana and generating or disposing of hazardous waste in Louisiana are required to file a return.

Rate of tax

Disposal tax is:

  1. $30 per dry-weight ton of hazardous waste both generated and disposed of at the same site in Louisiana.
  2. $40 per dry-weight ton of hazardous waste disposed of in Louisiana at a site other than the site where generated.
  3. $100 per dry-weight ton of extremely hazardous waste disposed of in Louisiana.

For hazardous wastes and extremely hazardous wastes generated outside of Louisiana and disposed of in Louisiana, the tax rate to be levied is the rate of tax or fee imposed on the disposal of such waste in the state where generated, but in no case shall the tax levied be less than the rate charged at the time of disposal for hazardous and extremely hazardous waste generated and disposed of in Louisiana. An affidavit showing the rate of the state where the waste was generated must accompany the tax report.

Date tax due

Return must be filed and taxes paid on or before the 20th day of the month following the taxable calendar quarter.

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Liquors - Alcoholic Beverage Tax

Who must file

The dealer who first handles the alcoholic beverages in Louisiana is required to file a return and pay the taxes. If, for any reason, the dealer who first handles the taxable alcoholic beverages has escaped payment of the taxes, those taxes will be collected from any person in whose hands the taxable beverages are found.

Rate of tax

  1. Beverages of high alcoholic content of more than 6 percent alcohol by volume (liquor and wine) are taxed as follows:
    1. Liquor, $.66 per liter
    2. Sparkling wines, $.42 per liter
    3. Still wines:
      1. Alcoholic content not over 14 percent by volume, $.03 per liter
      2. Alcoholic content over 14 percent but less than 24 percent by volume, $.06 per liter
    4. Malt beverages, $10 per barrel (barrel to contain not more than 31 gallons; and at a like rate for fractional parts of a barrel)
  2. Beverages of low alcoholic content (beer) handled in Louisiana are taxed at $10 per barrel containing not more than 31 gallons. The tax is the same for fractional parts of a barrel.

Date tax due

Beverages of high alcoholic content (liquor and wine): Report must be filed and taxes paid on or before the 15th day of the month following the taxable month.

Beverages of low alcoholic content (beer): Report must be filed and taxes paid within 20 days after the end of each calendar month.

Bond requirements

Every manufacturer or wholesaler of alcoholic beverages is required to furnish to the Secretary of Revenue a bond, certificate of deposit, or letter of credit in the minimum amount of $10,000 for each type of permit held.

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Liquors - Alcoholic Beverage Permits

Who must file

Every person who manufacturers, sells or is about to engage in the business of selling alcoholic beverages is to apply to the Commissioner of the Office of Alcohol and Tobacco Control in accordance with R.S. 26:1 et seq.

Permits and fees

Permits must be obtained before beginning business. Applications for registration certificates and permits must be made to the Office of Alcohol and Tobacco Control before conducting any business and must be renewed annually. Forms and additional information may be obtained at atc.la.gov.

Date fees due

Fees for the permit annual renewal must be paid before the expiration of the permit. Permit renewals are staggered according to the parish where the business is located.

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Telecommunication Tax for the Deaf

Who must file

Every local exchange telephone company operating in Louisiana is required to file a return.

Rate of tax

The tax is five cents per month on each residence and business customer telephone access line of the local exchange companies.

Date tax due

The tax is to be collected monthly and paid on or before 30 days after the close of each calendar quarter.

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