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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.
Cigars – Manufacturer’s net invoice price per thousand.
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.
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.
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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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 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.
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.
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.
Two percent of the gross receipts from intrastate business.
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.
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.
Fees are measured by the gross receipts from Louisiana intrastate business, beginning with the first quarter of the calendar year.
The minimum fee is $80 annually or $20 per quarter.
Returns and payments are due by the last day of the third month following the end of the quarter.
Every electric cooperative must file a return and remit the fees owed.
The rate is $10 for each 100 persons or fraction thereof to whom electricity is supplied within the state by the applicable cooperative.
Fees are due annually on or before July 1.
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.
Disposal tax is:
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.
Return must be filed and taxes paid on or before the 20th day of the month following the taxable calendar quarter.
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.
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.
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.
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 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.
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.
Every local exchange telephone company operating in Louisiana is required to file a return.
The tax is five cents per month on each residence and business customer telephone access line of the local exchange companies.
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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